Credit and debit notes require issuance for tax or value errors and mandate return disclosure with prescribed tax adjustment.

Where a tax invoice overstates or understates taxable value or tax, or where goods are returned or found deficient, the supplier must issue a credit note or debit note as appropriate with prescribed particulars; such notes must be declared in the supplier's return for the month of issue (or by the relevant annual return deadline for credit notes) and the tax liability adjusted in the prescribed manner, subject to the proviso preventing output tax reduction when tax incidence and interest have been passed to another person.

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