Debit Note in GST

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..... a value which is less than the actual value of the goods or services or both provided. The supplier has erroneously declared a lower tax rate than what is applicable for the kind of the goods or services or both supplied. The quantity received by the recipient is more than what has been declared in the tax invoice. Any other similar reasons. In order to regularize these kinds of sit .....

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..... ive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as - and / respectively, and any combination thereof, unique for a financial year; d) date of issue; e) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the .....

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..... plementary invoice have to be retained until the expiry of seventy-two months from the due date of furnishing of annual return for the year pertaining to such accounts and records. Where such accounts and documents are maintained manually, it should be kept at every related place of business mentioned in the certificate of registration and shall be accessible at every related place of business whe .....

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