Credit Note aur Debit Note kya hota hai: GST niyam aur return bill format

Vyapar me mal ka wapas aana (sales return) ya rate me antar hona aam baat hai. Aise samay kacha hisab karne ke bajay kanuni roop se Credit Note aur Debit Note banaya jata hai.

1. Credit Note kya hota hai?

Credit Note dukan ya bikreta (seller) dwara grahak ko tab diya jata hai jab grahak khareeda hua mal wapas kar deta hai, mal me koi defect nikle, ya bill banane ke baad extra discount diya gaya ho. Iska matlab hai ki dukan ke khate me grahak ki taraf jama rashi nikal aayi hai.

2. Debit Note kya hota hai?

Debit Note khareeddar (buyer) dwara seller ko bheja jata hai jab khareeddar ne mal wapas kiya ho, ya seller ne bill me galti se kam rate ya extra tax laga diya ho aur khareeddar apne khate ko debit kar raha ho.

3. GST me Credit/Debit Note ke niyam

1. Original Invoice reference: Credit note par hamesha us mool bill (original invoice) ka number aur date likhna zaroori hai.
2. Tax Liability adjustment: Credit note issue karne se dukandar ki GST tax liability ghat jati hai.
3. Time limit: Financial year khatam hone ke agle 30 November tak ya annual return bharne tak credit note file kiya ja sakta hai.