https://www.taxtmi.com/article/detailed?id=8398 Supplementary tax invoices issued as credit or debit notes allow correction of previously issued invoices and adjustment of the supplier's tax liability; such documents must carry prescribed particulars under the Revised Invoice Rules and be declared in the return for the month of issue. Input Tax Credit is available only if the recipient holds prescribed tax-paying documents (including revised invoices and debit notes), has received the goods or services, the supplier has paid the tax, the recipient has filed required returns, and payment to the supplier has been made within the prescribed period. en-us Fri, 01 Mar 2019 08:28:53 +0530 Fri, 01 Mar 2019 08:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8398 Supplementary tax invoices issued as credit or debit notes allow correction of previously issued invoices and adjustment of the supplier's tax liability; such documents must carry prescribed particulars under the Revised Invoice Rules and be declared in the return for the month of issue. Input Tax Credit is available only if the recipient holds prescribed tax-paying documents (including revised invoices and debit notes), has received the goods or services, the supplier has paid the tax, the recipient has filed required returns, and payment to the supplier has been made within the prescribed period. Articles Goods and Services Tax - GST Fri, 01 Mar 2019 08:28:53 +0530 https://www.taxtmi.com/article/detailed?id=8398