This is to apprise you regarding recent updation on GST portal for delinking of Credit / Debit Note with original tax invoice. Resultantly, taxpayers can now issue single Credit / Debit Note for one or more tax invoices.

Notably, Section 34 of the Central Goods and Services Tax Act, 2017 was amended w.e.f. February 1, 2019 to allow issuance of single Credit / Debit Note against one or more tax invoices. However, GST portal did not provide such facility until now.

NITYA Comments: Delinking of Credit / Debit Note with tax invoices will provide major relief and reduce compliance burden of industry. This change has come timely since last date of issuing Credit / Debit Note for Financial Year 2019-20 is September 30, 2020. 

Notably, the taxpayer still needs to mention details of original invoices on Credit / Debit Note issued by them.

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