Credit Note issue where goods sold before change in GST rate of tax and goods return after change in GST rate of tax ., Goods and Services Tax - GST

[ANAND SHARMA]

Dear Expert

Please guide us what are implications in case of sales return where sales made before change in GST rate of tax and goods return after change in GST rate of tax .

We have sold goods on 05.06.2018 @ rate 28%. these goods are return by a registered buyer on 30.10.2018 when rate of tax is changed to 18%. At what rate we should issue credit note to buyer i.e 18% or 28%. you are requested to pls provide relevant section/Notification under CGST act.Thanks in advance

With Regards

Posts / Replies

[Nandan Khambete]

The GSTN while filing GSTR 1 may show error for putting pre gst invoice date more than 18 months old.

Please ask the customer to send goods hy raising invoice.