Rule 45 - Credit and Debit Notes. (Section 51) - Delhi Value Added Tax Rules, 2005

45. Credit and Debit Notes. (Section 51) For the purposes of section 51, a credit note and a debit note shall be signed by a person authorised to sign the return to be filed under this Act and shall contain the following particulars, namely: (a) the name, address and registration certificate number of the selling registered dealer; (b) the name and address of the purchaser and his registration number where the purchaser is a registered dealer; (c) a description of the reason for issuing the credit note or debit note as the case may be; (d) the serial number of the relevant tax invoice affected by the credit note or debit note as the case may be; and 1 [(e) the amount of variation to the tax amount shown on the tax invoice, wherever an adjustment to tax credit is required as per the provisions of sub-sections (1) and (2) of section 8. ] ------------------- Notes:- 1. Substituted vide F.3(12)/Fin(Rev-I)/2015-2016/dsvi/650 before it was read as, (e) the amount of the variation to the tax amount shown on the tax invoice.