Posted on by abhishek

In case there are disputes regarding quality, weight, etc. between the buyer and the supplier and the goods are returned fully or partially, as found unfit for use, can the excess paid tax component be adjusted from future tax liability

In such cases, the supplier may issue a credit note to the recipient in accordance with the provisions of section 34(1) of the CGSTAct, 2017.

(FAQ 14: MINING)