https://www.taxtmi.com/forum/issue?id=118338 Duplicate B2B invoices were filed in a periodic outward supplies return and later reversed by credit notes in a subsequent period, but the proper remedy is amendment of the original return rather than credit notes. If no underlying supply or tax liability exists, tax and interest should not attach merely because of duplication; contemporaneous source documents can establish a clerical mistake. Some officers may request recipient confirmations that input credit was claimed only once, though no law mandates such declarations. en-us Wed, 25 Jan 2023 11:48:37 +0530 Thu, 23 Jan 2025 15:54:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118338 Duplicate B2B invoices were filed in a periodic outward supplies return and later reversed by credit notes in a subsequent period, but the proper remedy is amendment of the original return rather than credit notes. If no underlying supply or tax liability exists, tax and interest should not attach merely because of duplication; contemporaneous source documents can establish a clerical mistake. Some officers may request recipient confirmations that input credit was claimed only once, though no law mandates such declarations. Discussion-Forum GST Wed, 25 Jan 2023 11:48:37 +0530 https://www.taxtmi.com/forum/issue?id=118338