https://www.taxtmi.com/forum/issue?id=115378 When an invoice is modified after filing returns, the practical mechanism to reflect a downward price revision and adjust excess tax paid is issuance of a credit note referencing the original invoice under Section 34, and the supplier should account for the reduced output tax and reversal in the subsequent return period. en-us Sat, 31 Aug 2019 11:37:12 +0530 Thu, 23 Jan 2025 15:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115378 When an invoice is modified after filing returns, the practical mechanism to reflect a downward price revision and adjust excess tax paid is issuance of a credit note referencing the original invoice under Section 34, and the supplier should account for the reduced output tax and reversal in the subsequent return period. Discussion-Forum GST Sat, 31 Aug 2019 11:37:12 +0530 https://www.taxtmi.com/forum/issue?id=115378