Credit and debit notes

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..... e and/or tax payable in respect of such supply, or where the goods supplied are returned by the recipient, or where services supplied are found to be deficient, the registered taxable person, who has supplied such goods and/or services, may issue to the recipient a credit note containing such particulars as may be prescribed. (2) Any registered taxable person who issues a credit note in relatio .....

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..... f such supply, the taxable person, who has supplied such goods and/or services, shall issue to the recipient a debit note containing such particulars as may be prescribed. Explanation : - Debit Note shall include a supplementary invoice. (4) Any registered taxable person who issues a debit note in relation to a supply of goods and/or services shall declare the details of such debit note .....

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