https://www.taxtmi.com/forum/issue?id=115503 Adjustment of GST already paid is allowed only by issuance of a credit or debit note; no reduction is permitted where the incidence of tax has been passed on to another person. GST paid on commercial bad debts cannot be adjusted merely because recovery failed, except where the debt arises from deficiency in supply, tax charged exceeding actual liability, or goods returned, subject to prescribed conditions for refund or adjustment. Practically, tax is payable on invoice issue and tax must be written off with the invoice when a debt is written off. en-us Wed, 09 Oct 2019 12:32:42 +0530 Thu, 23 Jan 2025 15:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115503 Adjustment of GST already paid is allowed only by issuance of a credit or debit note; no reduction is permitted where the incidence of tax has been passed on to another person. GST paid on commercial bad debts cannot be adjusted merely because recovery failed, except where the debt arises from deficiency in supply, tax charged exceeding actual liability, or goods returned, subject to prescribed conditions for refund or adjustment. Practically, tax is payable on invoice issue and tax must be written off with the invoice when a debt is written off. Discussion-Forum GST Wed, 09 Oct 2019 12:32:42 +0530 https://www.taxtmi.com/forum/issue?id=115503