Secure Private Limited, a registered supplier has made following taxable supplies to its customer Rajesh in the quarter ending 30th June, 2024: Date Invoice No. Particulars Invoice value (including GST) (in Rs.) 6th Apri

Answer 3(a) Where one or more tax invoice has been issued for supply of any goods and / or services and a) the taxable value/ tax charges in that tax invoice is found to exceed the taxable value/ tax payable in respect of such supply, or b) where the goods supplied are returned by the recipient, or c) where goods and/or services supplied are found to be deficient, The registered person, who has supplied such goods and/ or services, may issue to the recipient one or more credit notes for supplies made in a financial year containing prescribed particulars. Thus, one (consolidated) or more credit notes can be issued in respect of multiple invoices issued in a financial year without linking the same to individual invoices. Hence, in view of the above-mentioned provisions, Secure Private Limited can issue a consolidated credit note for the goods returned in respect of all the three invoices.