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9. Debit and credit note.-
Where a
registered person has issued a tax invoice in respect of a supply made by
him and as a result of cancellation of supply or return of goods or a change
in the nature of supply or change in the value of the supply or some such
event the amount shown in the tax invoice or the return needs to be modified,
the registered person may, subject to such conditions and limitations as
the Board may impose, issue a debit or credit note and make corresponding
adjustment against output tax in the return. |