https://www.taxtmi.com/forum/issue?id=119115 Where tax on the original invoices was already paid in earlier GSTR-3B returns, the taxpayer may adjust the credit note by showing reduced GST payable in a subsequent GSTR-3B; if the tax was not paid previously, adjustment is not available and a fresh invoice should be issued because there is no excess tax to absorb the credit. en-us Fri, 17 May 2024 16:07:19 +0530 Fri, 24 Jan 2025 10:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119115 Where tax on the original invoices was already paid in earlier GSTR-3B returns, the taxpayer may adjust the credit note by showing reduced GST payable in a subsequent GSTR-3B; if the tax was not paid previously, adjustment is not available and a fresh invoice should be issued because there is no excess tax to absorb the credit. Discussion-Forum GST Fri, 17 May 2024 16:07:19 +0530 https://www.taxtmi.com/forum/issue?id=119115