Credit and debit notes.

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..... pply, 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 2 [ one or more credit notes for supplies made in a financial year ] containing such particulars as may be prescribed. (2) Any registered person who issues a credit .....

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..... found to be less than the taxable value or tax payable in respect of such supply, the registered person, who has supplied such goods or services or both, shall issue to the recipient 4 [ one or more debit notes for supplies made in a financial year ] containing such particulars as may be prescribed. (4) Any registered person who issues a debit note in relation to a supply of goods or services or .....

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