Credit note rate from 22-9-25

1) what is the Invoice date ?, wherein you have changed 12% GST , before 21st September 25 , and sent goods and Invoice to Customer. 

Credit note for goods sold at 12% before 22 September 2025, returned on 30 September:

• A credit note for returned goods reverses the original supply, so it must carry the original tax rate (12%), not the new rate. The rate change doesn't affect credit notes for earlier supplies.

• The recipient reverses ITC at 12%.

Use the rate applicable to the original supply—12%, not 18%, provided the return is genuinely against that earlier sale and you issue a GST credit note under section 34. The date the goods are returned does not, by itself, change the tax rate on the original supply. A commercial credit note that does not reduce GST liability may also be used, but it does not adjust output tax.

Check the original invoice and the effective date of the rate change. Also, a GST credit note that reduces tax must meet the statutory conditions and be reported within the section 34 time limit; if the transaction is actually a fresh purchase by you rather than a return, the treatment may differ.

Recording the return against the original invoice helps keep the rate and tax adjustment aligned in your GST records. Manual credit-note processing can be difficult; automation reduces repetitive work while professional judgment remains in control. At Jir AI, our 2,000+ AI agents and 650+ integrations streamline GST, ITR, TDS, TCS and other compliance workflows, helping reduce manual workload by up to 70%. For details on streamlining these workflows, connect with us on WhatsApp: https://wa.me/message/3HVOZ7HIY4ESC1.