Manthan Desai (4 Points)
06 June 2017
upasana gupta
(Finance Professional)
(3931 Points)
Replied 20 July 2017
All under-reported invoice and ITC revision will have to be corrected using credit/debit note and such credit / debit note would be reflected in the return for the month in which such adjustment is carried out. The credit/debit note will have provision to record original invoice, date etc. to enable the system to link the same with the original invoice as also to calculate the interest, if applicable. Its format will be like the invoice.
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