Debit Note Query under GST

As per Notification 92/2020 CT , the Clause 118 of Finance Act 2020, has de-link the date of issuance of debit note from the date of issuance of the underlying invoice for purposes of availing input tax credit.

So
1. No time limit to issue the debit note .
2. Yes the GSTN can be ammended in Debit Note under amendment table of GSTR-1.

Note : Effective from 1/1/2021

Sir Amendment in GSTIN is not prescribed in Section 34 Of CGST Act, only value/tax rate amendment is allowed in Section 34. Is there any supporting Notification/circular for the amendment of Recipient Name(GSTIN) in the debit note. please share