https://www.taxtmi.com/forum/issue?id=118502 Amendment of the outward supplies statement is available only once for a tax period; where portal correction is unavailable, taxpayers may correct the discrepancy in the annual reconciliation return, issue a genuine credit note only if statutory conditions are met, and should notify the jurisdictional proper officer with supporting documents because differences are treated as self-assessed tax and may attract recovery action under the statutory recovery framework. en-us Tue, 25 Apr 2023 13:35:31 +0530 Thu, 23 Jan 2025 15:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118502 Amendment of the outward supplies statement is available only once for a tax period; where portal correction is unavailable, taxpayers may correct the discrepancy in the annual reconciliation return, issue a genuine credit note only if statutory conditions are met, and should notify the jurisdictional proper officer with supporting documents because differences are treated as self-assessed tax and may attract recovery action under the statutory recovery framework. Discussion-Forum GST Tue, 25 Apr 2023 13:35:31 +0530 https://www.taxtmi.com/forum/issue?id=118502