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of <h1>Section 34: GST Credit and Debit Notes Explained-Issuance, Declaration, and Tax Adjustments for Suppliers.</h1> Section 34 of the Puducherry Goods and Services Tax Act, 2017, addresses the issuance of credit and debit notes. A registered supplier may issue a credit note if the tax invoice's taxable value or tax exceeds the payable amount, or if goods are returned or found deficient. The credit note must be declared in the monthly return by September of the following financial year, with tax adjustments made accordingly. A debit note is issued if the taxable value or tax is less than payable, and must be declared in the corresponding monthly return, with necessary tax adjustments. A debit note includes a supplementary invoice.
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