Goods Sold on 01/06/2020. Goods returned on 11/08/2021.
In this case whether the buyer can issue debit note or he has to issue sales invoice.
Whether there is any rule that the buyer has to issue sales invoice if the goods has been returned after 6 months
On or before the thirtieth day of September following the end of the financial year in which such supply was made, or
The date of filing of the relevant annual return for the financial year,
whichever is earlier. It may be noted that annual return is required to be filed under section 30(2) on or before 31st December of the financial year following the relevant financial year. In cases where such annual return is filed after 30th September, the time limit for issuing credit/debit note will be 30th September only.
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