Section 51 - Credit and debit notes.Rule 45 - Delhi Value Added Tax Act, 2004

51. Credit and debit notes.Rule 45- 1 [Subject to sub-sections (1) and (2) of section 8, where] a tax invoice has been issued in respect of a sale and - (a) the amount shown as tax in that tax invoice exceeds the tax payable in respect of the sale, the dealer shall provide the purchaser with a credit note, containing such particulars as may be prescribed; or (b) the tax payable in respect of the sale exceeds the amount shown as tax on the tax invoice, the dealer shall provide the purchaser with a debit note, containing such particulars as may be prescribed. ----------------------- Notes:- 1. Substituted vide F.14(6/LA-2015/cons2 law/112-126 - Dated 14-7-2015 , before it was read as, Where