Section 31 – Draft-Bills-Reports – TAX INVOICE, CREDIT AND DEBIT NOTES – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 31 – 31. Credit and debit notes (1) Where a tax invoice has been issued for supply of any goods and/or services and the taxable value and/or tax charged in that tax invoice is found to exceed the taxable value 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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =