Credit and debit notes.
Section 34
GST – States
TAX INVOICE, CREDIT AND DEBIT NOTES
Rajasthan Goods and Services Tax Act, 2017
Credit and debit notes.-
34. (1) Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, or where the goods supplied are returned by the recipient, or where goods or services or both supplied are found to be deficient, the registered person, who has supplied such goods or services or both, may issue to the recipient a credit note containing such particulars as may be prescribed.
(2) Any registered person who issues a credit note in relation t
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