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<h1>Understanding Credit and Debit Notes Under Section 34 of Arunachal Pradesh GST Act 2017</h1> Section 34 of the Arunachal Pradesh Goods and Services Tax Act, 2017, addresses the issuance of credit and debit notes. A registered supplier may issue a credit note if the taxable value or tax on a supply exceeds the payable amount, goods are returned, or services are deficient. Credit notes must be declared in the monthly return by September following the financial year of supply. No tax liability reduction is allowed if tax incidence has been transferred. Conversely, a debit note is issued if the taxable value or tax is undercharged, and details must be declared in the monthly return for tax liability adjustment.