Time period to issue credit note

ITC / Input 523 views 2 replies
Pls clarify the exact time limit to issue credit note as per Section 34(2) of CGST Act.
Replies (2)

It can be declared in any return prior to September of the year following the year in which the original tax invoice was issued or filing of annual return, whichever is earlier.

thank you DEEPAK, can you give any example also.


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