Debit/Credit Notes record VAT adjustments and ITC changes for local sales using Form DVAT-31A periodically. Form DVAT-31A requires registered dealers to record debit and credit notes for local sales, including dealer identification, tax period, accounting method, and a table of entries showing date of issue, buyer's TIN and name, note number, relevant invoice date, note amount, and the resulting increase in Input Tax Credit classified by debit or credit note, with dealer/authorised signatory signature.