Time Limit for issue of credit note - Goods and Services Tax - GST

If original invoice with GST is issued in the financial year 2020 21, whether credit note with GST can be issued in financial year 2023 24? In my view it can be issued and there is no restriction for the same. The restriction as per Section 34(2) is, 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 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 annual return, whichever is earlier. Views of the experts please.