Section 142(2)(b) in The Central Goods and Services Tax Act, 2017

[Cites 0, Cited by 1] [Section 142(2)] [Section 142] [Entire Act]

Union of India - Subsection

Section 142(2)(b) in The Central Goods and Services Tax Act, 2017

(b)where, in pursuance of a contract entered into prior to the appointed day, the price of any goods or services or both is revised downwards on or after the appointed day, the registered person who had removed or provided such goods or services or both may issue to the recipient a credit note, containing such particulars as may be prescribed, within thirty days of such price revision and for the purposes of this Act such credit note shall be deemed to have been issued in respect of an outward supply made under this Act:

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Union of India - Subsection

Section 142(2)(b) in The Central Goods and Services Tax Act, 2017