https://www.taxtmi.com/forum/issue?id=114330 Section 34(2) requires credit notes to be declared in the return for the month issued and not later than the September return following the financial year of supply; credit notes arising from goods returned after that cutoff cannot adjust output tax for the earlier supply period unless the GST Council provides clarificatory relief. Commentators observe this mirrors legacy time limits and suggest policy appeal to the Council or using alternative invoicing for returned goods. en-us Tue, 20 Nov 2018 14:43:08 +0530 Thu, 23 Jan 2025 15:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114330 Section 34(2) requires credit notes to be declared in the return for the month issued and not later than the September return following the financial year of supply; credit notes arising from goods returned after that cutoff cannot adjust output tax for the earlier supply period unless the GST Council provides clarificatory relief. Commentators observe this mirrors legacy time limits and suggest policy appeal to the Council or using alternative invoicing for returned goods. Discussion-Forum GST Tue, 20 Nov 2018 14:43:08 +0530 https://www.taxtmi.com/forum/issue?id=114330