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    <title>Credit of GST on cancelled invoice</title>
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    <description>For services invoiced in the prior fiscal year, the period for issuing a GST credit note has expired so a statutory GST credit note cannot now be issued to adjust tax; only a commercial credit note may be issued for commercial settlement, which does not effect statutory GST adjustment.</description>
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      <description>For services invoiced in the prior fiscal year, the period for issuing a GST credit note has expired so a statutory GST credit note cannot now be issued to adjust tax; only a commercial credit note may be issued for commercial settlement, which does not effect statutory GST adjustment.</description>
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