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<h1>Section 34 of Haryana GST Act 2017: Guidelines for Issuing Credit and Debit Notes with Tax Adjustments Explained.</h1> Section 34 of the Haryana Goods and Services Tax Act, 2017, addresses the issuance and declaration of credit and debit notes. If a tax invoice overstates the taxable value or tax, or if goods are returned or found deficient, the supplier may issue a credit note. This must be declared in the monthly return by September of the following financial year, with tax liability adjustments as prescribed. Conversely, if a tax invoice understates the taxable value or tax, a debit note must be issued and declared in the monthly return, with adjustments made accordingly. A debit note also includes a supplementary invoice.