https://www.taxtmi.com/circulars?id=65561 Where tax was paid on advances or on supplies subsequently cancelled or returned and an invoice had been issued, the supplier must issue a credit note under section 34 and declare it in the return for the month of issuance to adjust tax liability; no separate refund claim is needed unless there is no output liability, in which case a claim may be filed as excess payment of tax via FORM GST RFD-01. If no invoice was issued on advance, a refund voucher must be issued and refund sought via FORM GST RFD-01. en-us Mon, 19 Oct 2020 00:00:00 +0530 Sat, 30 Apr 2022 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65561 Where tax was paid on advances or on supplies subsequently cancelled or returned and an invoice had been issued, the supplier must issue a credit note under section 34 and declare it in the return for the month of issuance to adjust tax liability; no separate refund claim is needed unless there is no output liability, in which case a claim may be filed as excess payment of tax via FORM GST RFD-01. If no invoice was issued on advance, a refund voucher must be issued and refund sought via FORM GST RFD-01. Circulars GST - States Mon, 19 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65561