ABC Ltd sold goods Rs.100000+GST to XYZ Ltd hsn code of the product is 18% 35061000 is mentioned in tax Invoice , ABC Ltd is already filed GST return, but actual hsn code of that product is 252329 28%, then ABC Ltd issued GST credit note for entire Rs.100000+18% and issued correct invoice with correct hsn 252329 Rs.100000+28% to XYZ Lts ?
Query 1:-Supplier action is correct?
Query 2:- if recipient claimed GST input on first incorrect hsn invoice is any problem from the GST Department?
1) Yes, supplier can do this as well
2) No problem because C/N is raised subsequent to tax invoice. The difference of ITC can be availed on the basis of the new invoice.
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