Taxpayers can now:
Report single credit/debit note against multiple invoices in GSTR-1 or GSTR-6;
Choose the credit/debit note supply type as Regular/SEZ/Deemed Exports/Export/etc.;
Indicate POS against each credit/debit note, which is now needed in absence of invoice linking;
Debit/Credit Notes can be declared with only tax amount and zero taxable value (where issued for difference in tax rate only);
Corresponding changes for reporting amendments to credit/debit notes.
Similar changes introduced in refund module wherein taxpayers can now report credit/debit notes without mentioning the related invoice number.
Even though amendment in GST law to give effect to the above was introduced w.e.f. 1st Feb 2019, the functionality at GST portal has been introduced only now!
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