https://www.taxtmi.com/forum/issue?id=115002 Issuance of a credit note for adjusting GST on supplies made in a financial year must be declared in the return for the month it is issued but not later than the September following that financial year or the date of furnishing the relevant annual return, whichever is earlier. Where the statutory annual return filing date is extended, practitioners differ on whether the extended deadline moves the comparator or whether the original September cut off governs; practical reconciliation and portal reporting constraints affect implementation. en-us Thu, 23 May 2019 16:19:06 +0530 Thu, 23 Jan 2025 15:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115002 Issuance of a credit note for adjusting GST on supplies made in a financial year must be declared in the return for the month it is issued but not later than the September following that financial year or the date of furnishing the relevant annual return, whichever is earlier. Where the statutory annual return filing date is extended, practitioners differ on whether the extended deadline moves the comparator or whether the original September cut off governs; practical reconciliation and portal reporting constraints affect implementation. Discussion-Forum GST Thu, 23 May 2019 16:19:06 +0530 https://www.taxtmi.com/forum/issue?id=115002