Suggestion required for Depreciation treatment

As per section 34 of the CGST  Act  last  month  to issue  GST Credit  Note for  F.Y  20-21  was  September 21 or date of  Annual  return  whichever is earlier and  in your Case GST Credit  Note  was  issued  in F.Y  22-23  which  itself may not be correct ,  please refer  Section 34 of the CGST Act  2017 . 

Take other Opinion  as well .  

@ Karandikar
How Can he issue Credit note of F.Y 20-21 in F.Y 22-23  which is suppose  to be issue  before  September 21  as per section 34 of the CGST  Act   ? please mention relevant section .