Debit note (purchase return)

No.You can't raise debit note.

No.Supplier need not revise output liability for earlier period for the debit note since he pays GST on such debit note


Yes.There is time limit.6 months from end of FY or deadline for annual return whichever is earlier




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

Can I return the material now with Debit note?

- No... You can't raise debit note for the transaction in FY 18-19.

Can the supplier revise his output tax with my debit note?

- No...

Is any specific time limit for purchase return In Gst like Vat?

- Yes... we have time limit/period for the transaction related activities as purchase/sales return...
As the time limit of previous year's transactions can adjust or rectifying on of before filing of next FY September GST returns or Annual return (previous year) which is earlier.
As per Your query You can made any adjustments or rectification for the FY 18-19 time limit is September-2019 GST returns or Annual Return Of FY 18-19 whichever is easier...


Note : Under GST the 6 months concept not applicable or no more...

6months or September both are same

Note : Under GST the 6 months concept not applicable or no more...

Okay.Fine