As on September 17th, 2020 the GSTN Portal has enabled the facility to delink the credit & debit notes from their original invoices for the ease of compliance & reduction of workload on the taxpayer.

A debit note is a document used to provide a secondary notice to buyers. The goal is to call attention to the debt and remind the customer to make a payment. A debit note, also known as a debit memo, ...

The article highlights conflicts between Sections 9 and 35 of the CGST Act when post-supply adjustments arise under reverse charge. While imports of goods are partly clarified, services remain legally ...