https://www.taxtmi.com/forum/issue?id=118925 The supplier is the proper issuer of GST credit or debit notes; recipient-issued documents have no GST effect and are only accounting records. Supplier may issue a GST credit note to adjust output tax and require recipient to reverse ITC, or issue a financial credit note omitting GST which leaves tax liabilities and ITC unaffected. en-us Thu, 04 Jan 2024 13:11:35 +0530 Fri, 24 Jan 2025 10:40:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118925 The supplier is the proper issuer of GST credit or debit notes; recipient-issued documents have no GST effect and are only accounting records. Supplier may issue a GST credit note to adjust output tax and require recipient to reverse ITC, or issue a financial credit note omitting GST which leaves tax liabilities and ITC unaffected. Discussion-Forum GST Thu, 04 Jan 2024 13:11:35 +0530 https://www.taxtmi.com/forum/issue?id=118925