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Credit note

Sandeep Kumar (4 Points)

08 July 2020

how old credit note fill in gst portal

my credit note pending for fill on gst portal

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4 Replies

CA Sunil Kumar (Chartered Accountant) (4524 Points)
Replied 08 July 2020

Section 34(2) of the CGST act you can fill credit Note up to a period of six months from the end of the financial year (sep month gstr3b) or the date of filing the annual return, whichever is earlier.

CA Sunil Kumar (Chartered Accountant) (4524 Points)
Replied 08 July 2020

RAJA P M ("Do the Right Thing...!!!") (128111 Points)
Replied 08 July 2020

@ Mr Sandeep Kumar.,

As per Your query the Previous Year Credit note can be file on or before filing of Current Year September GST returns.

For Example :
FY 19-20 credit note can be file on or before filing of September-20 GST returns. Otherwise it's not available.

Vijayprakash P (1313 Points)
Replied 08 July 2020

Asper 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 upto a period of six months from the end of the financial year(september 30th) or the date of filing the annual return, whichever is earlier.