CHARTERED ACCOUNTANT IN PRACTICE
406 Points
Joined December 2014
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.