Reversal of Debit Note

This discussion addresses the correct procedure for reversing a debit note previously issued to a supplier and reported in May 2019, when the reversal is intended for June 2020. It clarifies that while the GST portal might allow amendments, the key consideration is compliance with the GST Act. Amendments are generally permitted up to the September GSTR 3B due date or annual return due date, whichever is earlier, as per Section 37 and relevant circulars. The advice stresses understanding the legal compliance first before relying solely on the portal's functionality.