Can credit notes/debit notes be raised without raising an appropriate tax invoice under GST Act?

Section 34 of CGST Act 2017 : Credit and debit notes

(1) Where a tax invoice has been issued for supply of any goods or services or both and

the taxable value or tax charged in that tax invoice is found to exceed the taxable value

or tax payable in respect of such supply, or where the goods supplied are returned by

the recipient, or where goods or services or both supplied are found to be deficient, the

registered person, who has supplied such goods or services or both, may issue to the

recipient a credit note containing such particulars as may be prescribed.

….

(3) Where a tax invoice has been issued for supply of any goods or services or both and

the taxable value or tax charged in that tax invoice is found to be less than the taxable

value or tax payable in respect of such supply, the registered person, who has supplied

such goods or services or both, shall issue to the recipient a debit note containing such

particulars as may be prescribed.

No, credit notes/debit notes have to be raised with reference to specific invoice and not otherwise to get the benefit of tax adjustment.

Related Topic on GST

Topic	Click Link
GST Acts	Central GST Act and States GST Acts
GST Rules	GST Rules
GST Forms	GST Forms
GST Rates	GST Rates
GST Notifications	GST Act Notifications
GST Circulars	GST Circulars
GST Judgments	GST Judgments
GST Press Release	GST Press Release
GST Books	Best Books on GST in India
GST Commentary	Topic wise Commentary on GST Act of India
GST You Tube Channel	TaxHeal You Tube Channel
GST Online Course	Join GST online Course

from Tax Heal https://ift.tt/2QjwVOB