Latest update on GST Portal: Delinking of debit / credit notes allowed:Major Correction
Section 34(1) and 34(3) of the CGST Act, 2017 was amended by the CGST (Amendment) Act, 2018 , w.e.f. 1-2-2019, whereby one or more credit notes / debit notes can be issued against one or more tax invoices. This amendment meant that de-linking of original invoices and credit notes and debit notes was allowed.
It may be noted here that earlier a debit note or credit note could have been issued against one particular invoice only and not against more than one invoices.
However, despite the above amendment in the CGST Act, 2017, GSTN portal did not have a functionality to link multiple invoices with a single credit note / debit note.
In this regard the much awaited de-linking of original invoices and credit / debit notes has now been allowed on GSTN portal.
