Section 34(1) and 34(3) of the CGST Act, 2017 was amended by the CGST (Amendment) Act, 2018 , w.e.f. 1-2-2019, whereby one or more credit notes / debit notes can be issued against one or more tax invoices. This amendment meant that de-linking of original invoices and credit notes and debit notes was allowed.
It may be noted here that earlier a debit note or credit note could have been issued against one particular invoice only and not against more than one invoices.
However, despite the above amendment in the CGST Act, 2017, GSTN portal did not have a functionality to link multiple invoices with a single credit note / debit note.
In this regard the much awaited de-linking of original invoices and credit / debit notes has now been allowed on GSTN portal.
For ready reference of our readers the snap of the window on GST portal for feeding the details of credit / debit notes is as under, from which it is evident that the portal is not asking for original invoice details.
***
[rainbow]Don’t miss the next GST Update / Article / Judicial pronouncement[/rainbow]
Subscribe to our newsletter from FREE to stay updated on GST Law
Resolve your GST queries from national level experts on GST free of cost.
TW Editorial Team comprises of team of experienced Chartered Accountants and Advocates devoted to spread the knowledge of GST amongst the various stakeholders.
