25 April 2020
Legal Heir continued business of expired mother with new GST No. ITC was transferred through Form ITC-02. The GST No. of deceased person was not applied for cancellation by mistake. He returned some purchases which were made by the deceased person. The supplier issued & filed credit note in deceased person GST no. Now GSTR2A of deceased person is showing entry of goods return while the ITC is available with the Legal Heir GST No. How should now the Legal Heir adjust the ITC available in his new GST No. with the Liability of GST in 2A of the deceased person.
30 April 2020
But can a supplier issue Invoice in a GST No. & credit note in different GST No. for the same invoice. Shall the portal accept INVOICE in one GST No. & the CREDIT NOTE in another GST No.for same invoice ?
CAclubindia
