GST Portal Updates: Debit/Credit Notes de-linked with Invoice
Section 34 of the Central Goods and Services Tax Act (‘CGST Act’) deals with the issuance and reporting requirement of debit/credit notes under the GST regime. The provisions originally introduced in the CGST Act provided that Supplier shall report the details of debit/credit notes in Form GSTR 1 along with the corresponding tax invoice number… Read More »