The CBIC notifying October 1, 2022, as the effective date of various amendments has raised concerns over Section 34 of CGST Act interpretation w.r.t. issuance and declaration of credit notes.
Reading the Finance Act 2022 amendment notification, following two questions arise:
A. What is the last date of issuance of credit notes for FY 2021-22?
B. What is the last date of declaration of credit notes for FY 2021-22?
Source Gaba & Co
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