Sales return in gst after a year

If you've taken back goods sold over a year ago (March 2023) and need to record the sales return in GST, it's a complex situation. Generally, credit notes for sales returns must be issued before the due date of the September following the financial year of the sale, or before filing the annual return, whichever is earlier. In this case, as the return is nearly a year later, direct adjustment via credit note might not be permissible under Section 34 of the CGST Act, which typically limits credit note issuance to before 30th November of the following year. You may need to consult a tax professional for specific advice on how to handle this.