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 explains why buyers should avoid claiming ITC when purchase invoices are missing from GSTR-2B. It outlines the legal position, supplier follow-up process, and practical safeguards to ...
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