https://www.taxtmi.com/circulars?id=64823 Where a tax invoice was issued and GST paid on an advance or on goods later returned, the supplier must issue a credit note and declare it in the return to adjust tax liability; a separate refund claim is unnecessary unless no output liability exists, in which case a claim for excess tax payment may be filed through the prescribed refund procedure. If advances were recorded by receipt voucher without issuance of invoice, the supplier must issue a refund voucher and may apply for refund as excess payment under the prescribed refund form. en-us Thu, 06 May 2021 00:00:00 +0530 Fri, 21 May 2021 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64823 Where a tax invoice was issued and GST paid on an advance or on goods later returned, the supplier must issue a credit note and declare it in the return to adjust tax liability; a separate refund claim is unnecessary unless no output liability exists, in which case a claim for excess tax payment may be filed through the prescribed refund procedure. If advances were recorded by receipt voucher without issuance of invoice, the supplier must issue a refund voucher and may apply for refund as excess payment under the prescribed refund form. Circulars GST - States Thu, 06 May 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64823