we have received credit note from supplier instead of bill to bill.
he provide 1 CN against more invoice.
it is liable in get or not .
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Quick Summary
This discussion clarifies the rules around issuing GST credit notes against multiple invoices. Initially, it was thought credit notes should only be against single invoices. However, an amendment to Section 34 of the CGST Act, effective from February 1, 2019, now permits registered persons to issue consolidated credit or debit notes for multiple invoices within a financial year, simplifying compliance.
Section 34 of the CGST Act, 2017 (“the CGST Act”) has been amended to allow registered persons to issue consolidated credit/debit notes in respect of multiple invoices issued in a Financial Year. This will obviate the procedural difficulties faced by assessees at large, effective from February 1, 2019