GST Practitioner & Accounts
15083 Points
Posted on 08 August 2023
As per section 34 of the CGST Act, only Supplier Can issue GST Credit Note reasons mentioned in section 34 , and report in GSTR1 and GSTR3B , therefore you must have to issue credit note that time . last date to issue credit note for F.Y 21-22 was September 22 as per section 34 of the CGST Act.
( As per section 34 of the CGST Act Supplier Can only issue Credit note or Debit note as the Case may and report in return )
please refer section 34 of the CGST Act.
Please take others opinion as well .