Debit Note in GST

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ch is less than the actual value of the goods or services or both provided. * The supplier has erroneously declared a lower tax rate than what is applicable for the kind of the goods or services or both supplied. * The quantity received by the recipient is more than what has been declared in the tax invoice. * Any other similar reasons. In order to regularize these kinds of situations the s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... een characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as "-" and "/" respectively, and any combination thereof, unique for a financial year; d) date of issue; e) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; f) name and address of the recip .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nths from the due date of furnishing of annual return for the year pertaining to such accounts and records. Where such accounts and documents are maintained manually, it should be kept at every related place of business mentioned in the certificate of registration and shall be accessible at every related place of business where such accounts and documents are maintained digitally. Conclusion: Th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X