Namaskar!

The Government is making reforms from time to time to simplify the process of filing GST and granting refunds. This time around it has made life a lot easier by eliminating the need for providing separate original invoices against every credit/debit note for reporting in Form GSTR1 and GSTR6.

From 17 September 2020, you will be able to issue a single credit / debit note for multiple original invoices and report in the GST returns by selecting the supply type (Regular, Export etc.) against which the note is issued. However, it is worth remembering that a single note cannot be issued for multiple POS. You will, therefore, be expected to create notes POS-wise.

Having said that, you will still be required to maintain original invoice references against the credit/debit note in the system as well as on the document issued to the customers per Rule 53(1A)(g) of the CGST Rules, 2017. This is for your own convenience during verification in audits.

The 28th GST Council Meeting held on July 21, 2018 and amendment made by the CGST Act, 2018 ruled that multiple credit/debit notes may be issued for one or more invoices. In the recent update, however, the GST portal has activated delinking of credit/debit note from the original invoice.

This is a much-anticipated move that will, hopefully, reduce the burden of compliance.

In case you need any clarification or guidance, please email us at sumitjaiswal@gstdost.com or give us a call at 9088883000.

GST DOST is with you every step of the way.

DOST Sumit Jaiswal

Head, Emergency Response Team