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![Budget 2026-27: Amendment to S. 34 of CGST Act Clarifies Validity of Credit Notes for Post-Sale Discounts [Read Finance Bill 2026]](https://images.taxscan.in/h-upload/2026/02/01/500x300_2123016-budget-2026-27-amendment-s-34-of-cgst-act-credit-notes-post-sale-discounts-taxscan.webp "Budget 2026-27: Amendment to S. 34 of CGST Act Clarifies Validity of Credit Notes for Post-Sale Discounts [Read Finance Bill 2026]")
Budget 2026-27: Amendment to S. 34 of CGST Act Clarifies Validity of Credit Notes for Post-Sale Discounts [Read Finance Bill 2026]
Section 34 of the Central Goods and Services Tax (CGST) Act, 2017 deals with the issuance of credit notes and debit note by the suppliers. Under...
![No Credit Notes issued u/s 34 when Goods Were Returned Without Even Having Received by Recipient: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Credit-Notes-Goods-Were-Returned-Recipient-Madras-High-Court-taxscan.jpg "No Credit Notes issued u/s 34 when Goods Were Returned Without Even Having Received by Recipient: Madras HC [Read Order]")
![5% GST applicable on Leasing of Satellite Transponder: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/04/WhatsApp-Image-2020-04-24-at-8.18.53-PM.jpeg "5% GST applicable on Leasing of Satellite Transponder: AAR [Read Order]")
Govt Clarifies Availability of Input Tax Credit on Return of Expired/ Damaged Medicines [Read Clarification]
While clarifying the impact of Goods and Services Tax (GST) on pharmaceutical products, the GST Policy wing working under the Finance Ministry has clarified that return of damaged or expired medicnes...
![Govt Clarifies Availability of Input Tax Credit on Return of Expired/ Damaged Medicines [Read Clarification]](https://www.taxscan.in/wp-content/uploads/2017/09/Input-Tax-Credit-Taxscan.jpg "Govt Clarifies Availability of Input Tax Credit on Return of Expired/ Damaged Medicines [Read Clarification]")