08 January 2024
a sale made in fy2223 , can i issue credit note in dec 2023? my view > no, as it has to be isued before 30 nov 2023 (as annual return date was 31.12.2023)
also, purchaser cannot issue debit note to his supplier, right?
14 January 2024
I think It should be declared on earlier of the below dates: 1.30th September of the following year in which such supply was made. 2. The actual date of filing the annual return of the concerned period.
Again you can issue any CN/DN after cut off dates as well but taxes paid can not be reversed and only base value can be issued as CN/DN
CAclubindia
