Section 34(2) of the CGST act says that any registered dealer can issue a credit note in relation to supply of goods or services up to aperiod of six months from the end of the financial year or the date of filing the annual return, whichever is earlier
The credit note pertaining to a financial year can be issued maximum on or before filling GSTR-3B for Sept of the subsequent financial year or before filling the Annual Return (GSTR-9) for the year which ever is earlier.
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