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       #Post#: 302--------------------------------------------------
       Usage of Tax Code AJS and AJP
       By: khoonchai Date: October 20, 2017, 2:10 am
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       Greetings.
       Currently I am helping one of my Group Co's subsidiaries to
       appeal and re-submit for previous rejected GST-03.
       I realized that they used the tax code AJS and AJP, also they
       declared previously in item 17 and 18 GST-03.
       I have checked their output tax and input tax listings. I found
       out that the AJS they used in output tax listing was by issuance
       of credit note to cancel the previous tax invoice they have
       billed customer and shown negative value in output tax listing.
       They treated it as bad debt recovered and reported in item 18.
       On the other hand, AJP they used in input tax listing was due to
       issuance of credit note from inter-co and shown negative value
       in the listing. They treated it as bad debt relief and reported
       in item 17.
       I attached some images for your reference and info.
       Need help to clarify whether the way they reported is correct
       and kindly advice how to appeal and re-submit those have bad
       debt recovered/relief cases.
       Thanks.
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