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Advisory on Delinking of Credit Note/Debit Note from invoice, while reporting them in Form GSTR 1/GSTR 6 or filing Refund

Advisory on Delinking of Credit Note/Debit Note from invoice, while reporting them in Form GSTR 1/GSTR 6 or filing Refund

Till now, original invoice number was mandatorily required to be quoted by the taxpayers, while reporting a Credit Note or Debit Note in Form GSTR-1 or Form GSTR-6.

The taxpayers have now been provided with a facility on the GST Portal to:

Changes in Refund Module

Corresponding changes have also been made in refund module. Thus, while applying for refund, taxpayers can now report such credit notes or debit notes in statements (filed during filing the refund application) without mentioning the related invoice number. The taxpayer would be required to select the document type from a drop-down comprising of invoice/ debit note/ credit note.

The change has been provided while filing refund application of following types/ cases:

Also Read: GSTIN has Implemented D-linking of Credit Notes and Debit Notes with Corresponding Invoice Data

Sources and Credits: Flash at GST Portal

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