QUALIFIED CHARTERED ACCOUNTANT
613 Points
Posted on 06 December 2020
Any registered person who issues a credit note in relation to a supply of goods or services or both shall declare the details of such credit note in the return for the month during which such credit note has been issued but not later than September following the end of the financial year in which such supply was made, or the date of furnishing of the relevant annual return, whichever is earlier.
So no option is there to raise credit note for the same.