https://www.taxtmi.com/article/detailed?id=12973 Section 142(2)(a) provides that where a pre appointed day contract's price is revised upwards on or after the appointed day, the registered supplier must issue a supplementary invoice or debit note within thirty days of revision and such document is deemed to relate to an outward supply under the CGST Act; consequently, retrospective upward rent revisions effected after the appointed day are taxable as supplies and GST is payable on the enhanced amounts. en-us Mon, 30 Sep 2024 13:51:58 +0530 Mon, 30 Sep 2024 13:51:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12973 Section 142(2)(a) provides that where a pre appointed day contract's price is revised upwards on or after the appointed day, the registered supplier must issue a supplementary invoice or debit note within thirty days of revision and such document is deemed to relate to an outward supply under the CGST Act; consequently, retrospective upward rent revisions effected after the appointed day are taxable as supplies and GST is payable on the enhanced amounts. Articles Goods and Services Tax - GST Mon, 30 Sep 2024 13:51:58 +0530 https://www.taxtmi.com/article/detailed?id=12973