As on September 17th, 2020 the GSTN Portal has enabled the facility to delink the credit & debit notes from their original invoices for the ease of compliance & reduction of workload on the taxpayer.

Explains how a credit note rejection led to excess GSTR-3B tax without IMS visibility. The key takeaway is that system adjustments can occur silently, increasing supplier ...

"In the case of demand notices issued for 2017-18, 2018-19, 2019-20, interest and penalty will be waived off, if tax is paid by March 31, 2025," Nirmala Sitharaman said. The GST Council has also ...