https://www.taxtmi.com/forum/issue?id=114988 Issue: a foreign buyer proposes a credit note against a prior export invoice for non fulfilment. Operative point: credit/debit notes can only be issued by the supplier under GST; respondents also note possible relevance of Schedule II Entry No.5(e) of the CGST Act and that adjustments to export documentation, refund claims or tax records must follow GST procedural mechanisms for invoice alteration and accounting. en-us Tue, 21 May 2019 07:17:50 +0530 Thu, 23 Jan 2025 15:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114988 Issue: a foreign buyer proposes a credit note against a prior export invoice for non fulfilment. Operative point: credit/debit notes can only be issued by the supplier under GST; respondents also note possible relevance of Schedule II Entry No.5(e) of the CGST Act and that adjustments to export documentation, refund claims or tax records must follow GST procedural mechanisms for invoice alteration and accounting. Discussion-Forum GST Tue, 21 May 2019 07:17:50 +0530 https://www.taxtmi.com/forum/issue?id=114988