Debit Note in GST sec 34(3) & Sec 34(4)

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..... of such supply, the registered person, who has supplied such goods or services or both, shall issue to the recipient a debit note containing the prescribed particulars. Time limit of declaration of Debit note (as per Sec. 34(4) of CGST Act) Any registered person who issues a debit note shall declare the details of such debit note in the return for the month during such debit note has issued and th .....

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..... t is un-registered; g) serial number and date of the corresponding tax invoice or, as the case may be, bill of supply; h) value of taxable supply of goods or services, rate of tax and the amount of the tax debited to the recipient; and i) signature or digital signature of the supplier or his authorized representative. Tax liability: The issuance of a debit note or a supplementary invoice creates a .....

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..... e of the goods or services in the original tax invoice can be enhanced. The issuance of the debit note will easily allow the supplier to pay his enhanced tax liability in his returns without requiring him to undertake any other tedious process. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanagement - taxmanage .....

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