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Credit note for supply done in 17-18.

ITC / Input 343 views 4 replies
it seem that portal is allowing to upload credit notes for supply done in FY 17-18.

is there any order or notification for the same?
Replies (4)

The last date to issue credit notes in respect of supplies effected in F.Y. 2017-18 was 30.09.2018. After that date no such credit note can be issued. Refer Section 34(2) of CGST Act, 2017. However, the Board vide Removal of Difficulty Order No. 02/2018 dated 31.12.2018 provides that credit notes already issued but not reported or wrongly reported can be rectified till 31.03.2019. Hence, no such credit note can be issued / reported now as due date has lapsed.

Yes. you are right sir.
earlier portal was also not accepting the same and stick to the issued order no 02/18 but right now portal is allowing it to upload.

so I just wanted to know that ...
whether CBIC has issued any order , notification as portal is accepting now.

It seems to be a technical flaw, as no order or notification has been issued now 

Yes... I agreed to Mr JATIN DUGGAL...

As per GST rules Credit note can be issued on or before September returns. For the FY 17-18 it's September-18 and the extended date as 31st March-19.

in current situation it's not available for issuing Credit note for FY 17-18...

( whether CBIC has issued any order , notification as portal is accepting now... )
- No more orders or notifications and no way for issuing credit note.


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