Due date of Credit note in gst

This discussion clarifies the due date for declaring credit notes issued in FY 2023-24 under Section 34(2) of the CGST Act, 2017. The deadline for declaration is typically linked to the return filing period following the invoice date, with a specific mention of 30th November 2024 for the relevant financial year. It's confirmed that submitting GSTR-1 by its due date (e.g., 11th November 2024 for October returns) and including the credit note constitutes compliance. Importantly, the credit note must also be reflected in GSTR-3B within the stipulated timeframes.