Section 34, The Goods and Services Tax Act, 2009

(1) A registered recipient who has not received a GSTcredit note or GST debit note that the supplier was required to issue, may make a written request to the supplier to issue the document. (2) A GST registered supplier shall comply with a request under subsection (1) within 30 days of receiving the request. (3) A request under subsection (1) cannot be made– (a) for a GST invoice, more than 60 days after the date on which the supply occurred; or (b) for a GST credit or debit note, more than 60 days after the GST adjustment event to which the credit or debit note relates.