Credit & Debit Notes: Section 34 of CGST Act 2017

CA Santhosh Gupta Kethepalli , Last updated: 15 September 2020  
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1) Credit Note:- I. Purpose of GST Credit Note:- During the course of trade or commerce, after the invoice has been issued, there can be situations like:- (i) The supplier has erroneously declared a value which is more than the actual value of the goods or services provided {i.e. to dec

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Published by

CA Santhosh Gupta Kethepalli
(Chartered Accountant)
Category GST   Report

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