Debit Note in GST sec 34(3) & Sec 34(4)

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..... h supply, the registered person, who has supplied such goods or services or both, shall issue to the recipient a debit note containing the prescribed particulars. Time limit of declaration of Debit note (as per Sec. 34(4) of CGST Act) Any registered person who issues a debit note shall declare the details of such debit note in the return for the month during such debit note has issued and the ta .....

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..... recipient is un-registered; g) serial number and date of the corresponding tax invoice or, as the case may be, bill of supply; h) value of taxable supply of goods or services, rate of tax and the amount of the tax debited to the recipient; and i) signature or digital signature of the supplier or his authorized representative. Tax liability: The issuance of a debit note or a supplementary invo .....

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