Section 34 - Credit and debit notes. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

..... more credit notes for supplies made in a financial year] containing such particulars as may be prescribed. (2) Any registered person who issues a credit note in relation to a supply of goods or services or both shall declare the details of such credit note in the return for the month during which such credit note has been issued but not later than 5[the thirtieth day of November] following the end of the financial year in which such supply was made, or the date of furnishing of the relevant ann .....

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Section 34 - Credit and debit notes. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... djusted in such manner as may be prescribed. Explanation.-For the purposes of this Act, the expression “debit note” shall include a supplementary invoice. ****** Notes 1. Substituted vide Central Goods and Services Tax (Amendment) Act, 2018 w.e.f. 01-02-2019 before it was read as "Where a tax invoice has" 2. Substituted vide Central Goods and Services Tax (Amendment) Act, 2018 w.e.f. 01-02-2019 before it was read as "a credit note" 3. Substituted vide Central Good .....

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Section 34 - Credit and debit notes. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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