Following are the mistakes noted in the tax invoices issued by Jaipure Ltd., during the month of March, 2023: (i) Due to wrong HSN code being chosen while preparing invoice, an actual tax liability of ₹75,000 was mention

(iii) State the maximum time limit available for declaring the credit note in the GST return: The details of a credit note are required to be declared in the return for the month during which such credit note has been issued, but not later than the earliest of the following two dates: The thirtieth day of November following the end of the financial year in which such supply was made, or The date of furnishing of the relevant annual return. For example, for a supply made in FY 2022-23, the credit note must be declared by 30th November 2023 or the date of filing the annual return for FY 2022-23, whichever is earlier.