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Whether Debit note and credit note can issue buyer and service receiver

This query is : Resolved 
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(Querist)
20 May 2022 whether under GST BUYER and SERVICE RECEIVER can issue debit note and credit note,
AND
SELLER or SERVICE PROVIDER can File GSTR-1 Returns.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
20 May 2022 Only seller can issue debit note and credit note and update in his GSTR 1 return.

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