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A Debit note may beissued :Where a tax invoice has beenissued for supply of any goods /services and the taxable value (ortax charged) in that tax invoice isfound to be less than the taxablevalue (or tax payable) in respect ofsuch supplyWhere a tax invoice has beenissued for supply of any goods /services and the taxable value (ortax charged in that tax invoice) isfound to be more than the taxablevalue (or lar payable in respect ofsuch supply)Where the goods supplied arereturned by the recipient (or wheregoods / services supplied are foundto be deficient)Where the goods supplied arerelumed to the supplier (or wheregoods / services supplied are foundto be deficient) |
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