https://www.taxtmi.com/forum/issue?id=120433 Section 34 requires credit notes to reflect the tax charged in the original supply invoice; returns of goods effect a reversal of the original supply and GST law does not permit applying a subsequent rate in the credit note. The recipient's registration status affects treatment, and issuing a credit note at the original rate in a later period may create reporting implications in GSTR-1 and GSTR-3B. en-us Mon, 08 Sep 2025 19:50:19 +0530 Sun, 14 Sep 2025 14:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120433 Section 34 requires credit notes to reflect the tax charged in the original supply invoice; returns of goods effect a reversal of the original supply and GST law does not permit applying a subsequent rate in the credit note. The recipient's registration status affects treatment, and issuing a credit note at the original rate in a later period may create reporting implications in GSTR-1 and GSTR-3B. Discussion-Forum GST Mon, 08 Sep 2025 19:50:19 +0530 https://www.taxtmi.com/forum/issue?id=120433