https://www.taxtmi.com/article/detailed?id=9075 Suppliers must issue a credit note for cancelled supplies where an invoice was issued and declare it in the return to adjust output liability; if no output liability exists, file FORM GST RFD-01 for excess payment. Where GST was paid on advances without invoice for cancelled events, issue a refund voucher and apply via FORM GST RFD-01. Zero-rated supplies may continue under LUT provided the LUT and FORM GST RFD-11 for the year are furnished by the extended deadline, and TDS deposit and GSTR-7 filing dates falling in the affected period are likewise extended without interest if complied within the extended timeframe. en-us Wed, 15 Apr 2020 10:42:02 +0530 Wed, 15 Apr 2020 10:42:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9075 Suppliers must issue a credit note for cancelled supplies where an invoice was issued and declare it in the return to adjust output liability; if no output liability exists, file FORM GST RFD-01 for excess payment. Where GST was paid on advances without invoice for cancelled events, issue a refund voucher and apply via FORM GST RFD-01. Zero-rated supplies may continue under LUT provided the LUT and FORM GST RFD-11 for the year are furnished by the extended deadline, and TDS deposit and GSTR-7 filing dates falling in the affected period are likewise extended without interest if complied within the extended timeframe. Articles Goods and Services Tax - GST Wed, 15 Apr 2020 10:42:02 +0530 https://www.taxtmi.com/article/detailed?id=9075