Section 34 of CGST Act, 2017 : Section 34: Credit And Debit Notes
CGST Act, 2017
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Explanation using Example
Imagine a situation where "ABC Electronics Ltd." sold 50 TVs to "XYZ Supermarket" at a unit price of ₹30,000 plus applicable GST. Later, they realize that the correct price was actually ₹28,000 per TV. As per Section 34(1) of the CGST Act, ABC Electronics Ltd. can issue a credit note to XYZ Supermarket for the excess amount charged.
After issuing the credit note, as required by Section 34(2), ABC Electronics Ltd. must declare the d...
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