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  • 12.4.a. Can a recipient created adjustment note be issued if the supplier issued the initial tax invoice?

    For source of ATO view, refer to paragraph 10 GSTR 2013/2 - Goods and services tax: adjustment notes.

    Paragraph (a) of subsection 29-70(1) of the GST Act requires the supplier to issue the tax invoice unless the invoice is a `recipient created tax invoice'. Subsection 29-75(2) of the GST Act requires the supplier to issue the adjustment note unless any tax invoice relating to the supply would have been a recipient created tax invoice. The legislation places the obligation to issue the adjustment note with the entity that issued the original tax invoice.

      Last modified: 07 Jun 2012QC 16411