Simplify Your GST ITC Claims: IMS Introduces Intelligent Credit Note Management
Effective as of October 2025, the Goods and Services Tax Network (GSTN) has added an Intelligent Credit Note Management function to the Invoice...
No Credit Notes issued u/s 34 when Goods Were Returned Without Even Having Received by Recipient: Madras HC [Read Order]
The Madras High Court (HC) has held that no credit notes were issued under section 34 of the Central Goods and Service Tax Act, 2017 when goods were returned without even having received by the...
![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]")
Discount received through Credit Notes not part of Taxable Turnover under Kerala VAT Act: Kerala HC [Read Order]
A full bench of the Kerala High Court has held that the discount received through credit notes is not part of the taxable turnover under the Kerala Value Added Tax Act, The department initiated...
![Discount received through Credit Notes not part of Taxable Turnover under Kerala VAT Act: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Discount-Credit-Notes-Taxable-Kerala-VAT-Act-Kerala-HC-Taxscan.jpg "Discount received through Credit Notes not part of Taxable Turnover under Kerala VAT Act: Kerala HC [Read Order]")
Madras HC directs Taxpayer to request Customer to issue appropriate Credit Notes to neutralise alleged excess GST Payment as Litigation is barred by Limitation [Read Order]
The Madras High Court has directed the taxpayer to request customers to issue appropriate credit notes to neutralise alleged excess GST payment as litigation is barred by Limitation. It is...
![Madras HC directs Taxpayer to request Customer to issue appropriate Credit Notes to neutralise alleged excess GST Payment as Litigation is barred by Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Madras-HC-Taxpayer-GST-payment-litigation.jpg "Madras HC directs Taxpayer to request Customer to issue appropriate Credit Notes to neutralise alleged excess GST Payment as Litigation is barred by Limitation [Read Order]")
Delinking of Debit and Credit Notes with Invoice Numbers – Saga of the Cold Sip due to the slip between the Cup and Lip
The subject of delinking provisions of Credit/Debit Notes with Individual Tax Invoices was discussed in the 28th GST Council meeting held on 21st July 2018 details of the same were published in the...
Govt. issues Advisory for Uploading Multiple Invoices / Credit / Debit Notes as Supporting Documents with Refund Application
The Central Board of Indirect Taxes and Customs (CBIC) has issued advisory for Uploading Multiple Invoices / Credit / Debit Notes as Supporting Documents with Refund Application. The CBIC said that,...
