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    <title>ISSUE OF CREDIT UNDER GST WITH IRN</title>
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    <description>Supplier must issue a credit note for the excess freight plus applicable GST, and because the credit note is issued after the commencement of mandatory e invoicing, an Invoice Reference Number (IRN) must be generated for that credit note; e invoicing/IRN generation also applies to debit notes and credit notes issued post mandate.</description>
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      <description>Supplier must issue a credit note for the excess freight plus applicable GST, and because the credit note is issued after the commencement of mandatory e invoicing, an Invoice Reference Number (IRN) must be generated for that credit note; e invoicing/IRN generation also applies to debit notes and credit notes issued post mandate.</description>
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      <law>GST</law>
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