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The curious case of Credit Notes under GST

There is no denying that GST was meant to be an easy law, easy to comprehend and easy to understand. With four years and plus of the GST law, we still have issues where the portal and the law don’t seem to go hand in hand. One such issue is in respect of credit notes.

Before delving deeper into the curious case of credit notes, let us understand the statutory provisions in respect to credit notes.

Source Taxguru

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