19 April 2022
Credit Notes and Debit Notes should be issued: On or before the 30th day of September of the financial year, which follows the year in which the goods or services were offered or. On or before the date on which the relevant annual returns for the financial year are filed - whichever of the two is earlier. It's 30th November last date to take ITC related to previous financial year. GST audit not applicable.
19 April 2022
Credit Notes and debit Notes for a particular FY can be issued up to 30th September of the next FY. Further, the last date to claim ITC for a particular FY is 30th November of the next FY.
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