https://www.taxtmi.com/acts?id=2860 Adjustment to tax credit requires registered purchasers to modify input tax credit when credit or debit notes are issued or goods are returned, compensating any shortfall or excess in the tax period in which the note is issued or goods are returned. Changes in the use or destination of purchased goods, incorporation into a building, export of goods, or resale at a lower price likewise require proportional reduction or increase of the claimed tax credit in the period when such events occur, subject to prescribed conditions. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 21 Jul 2015 13:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2860 Adjustment to tax credit requires registered purchasers to modify input tax credit when credit or debit notes are issued or goods are returned, compensating any shortfall or excess in the tax period in which the note is issued or goods are returned. Changes in the use or destination of purchased goods, incorporation into a building, export of goods, or resale at a lower price likewise require proportional reduction or increase of the claimed tax credit in the period when such events occur, subject to prescribed conditions. Act-Rules VAT - Delhi Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2860