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credit note time restriction

ITC / Input 215 views 2 replies
can i issue credit note now for an invoice that was issued in january 2018 ?
is there any kind of timelimit restriction in gst act for this ?
Replies (2)

Before six months from the end of the financial year.

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 up to a period of six months from the end of the financial year or the date of filing the annual return, whichever is earlier

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