Credit note

As per  section 34(2)  of the CGST act  2017  , you can  raise credit note  up to September  2020  or annual  return  whichever is earlier  and show in GSTR1  pertains  to earlier  year  .i.e  F.Y  2019-20 . 

please confirm  with  others also 

Thank you

As per section 34(2) any registered person who issues a credit note in relation to a supply of goods or services or both shall
declare the details of such credit note in the return for the month during which such credit note has been issued
but not later than
• September following the end of the financial year in which such supply was made; or
• the date of furnishing of the relevant annual return,
whichever is earlier.

Therefore GSTR1 of May2020 will accept credit note against previous year's invoice. Just ensure that you do not make any mistake while entering orinigal invoice date and original invoice number in table of Credit/Debit Note in GSTR1.

Yes you can show this credit notes in may'20 gstr1returns but not later than sept'20

Yes it is possible

Yes you can raise credit note for previous Fy upto September 2020.

Yes you ca raise credit note in may 20 gstr1 return.