Time limit to issue debit or credit note

This query is : Resolved 

28 January 2021 what is time limit to issue debit or credit note.
Please reply.

29 January 2021 As per the provision of section 34(2) of CGST Act,2017 time limit to issue Credit note is as under: “A supplier can issue a credit note against a Tax Invoice on or before 30th September of the next financial year or the date of filing of annual return pertaining to the Tax Invoice, whichever is earlier.”


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