Credit and debit notes
Section 24
Bill
TAX INVOICE, CREDIT AND DEBIT NOTES
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
24. 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, the 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 on or before the thirtieth day of September following the end of the financial year in which such supply was made, or the date of filing of the relevant annual return, whichever is ear
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