Goods and Services Tax – Started By: – sunil jain – Dated:- 20-11-2018 Last Replied Date:- 2-12-2018 – As per section 34(2) of CGST Act, any registered person who issues Credit Note(CN), shall declare the details of such CN in the return for the month during which CN has been issued but not later than September following the end of the FY in which supply was made. Say if supply of good was made in March 2018, and goods are returned back in October, does it mean CN can not be issued in Oct or so? Pl clarify. Thanks, CA. R.K. Aggarwal – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = As per the provisions of law it is yes. But some clarifications have to be issued in this regard by GST Council because of difficulties in actual practice. You
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