The Maharashtra Goods and Services Tax Act, 2017State Act of Maharashtra · Act 43 of 2017
(1) [Where one or more tax invoices have] been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, or where the goods supplied are returned by the recipient, or where goods or services or both supplied are found to be deficient, the registered person, who has supplied such goods or services or both, may issue to the recipient a [one or more credit notes for supplies made in a financial year] containing such particulars as may be prescribed.
(2) Any registered person who issues a credit note in relation to a supply of goods or services or both shall declare the details of such credit note in the return for the month during which such credit note has been issued but not later than [the thirtieth day of November] following the end of the financial year in which such supply was made, or the date of furnishing of the relevant annual return, whichever is earlier, and the tax liability shall be adjusted in such manner as may be prescribed:
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
substituted, Mah. 31 of 2019. This section was inserted by Mah. 31 of 2019 s. 6, w.e.f. 1st January 2020. 2 These words were substituted for the words "Where a tax invoice has" by Mah. 67 of 2018, s. 15(a)(i), w.e.f. 1st February 2019. 3 These words were substituted for the words "a credit note" by Mah. 67 of 2018, s. 15(a)(ii), w.e.f. 1st February 2019. 4 These words were substituted for the word "September" by Mah. 39 of 20…
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