https://www.taxtmi.com/acts?id=21683 For contracts made before the appointed day, suppliers may issue supplementary invoices or debit notes within thirty days for upward price revisions, and supplementary invoices or credit notes within thirty days for downward price revisions; such instruments are deemed to relate to outward supplies under the Act, and reduction of the supplier's tax liability on account of credit notes is permitted only if the recipient reduces the corresponding input tax credit. en-us Wed, 15 Jun 2016 16:00:20 +0530 Wed, 15 Jun 2016 16:00:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21683 For contracts made before the appointed day, suppliers may issue supplementary invoices or debit notes within thirty days for upward price revisions, and supplementary invoices or credit notes within thirty days for downward price revisions; such instruments are deemed to relate to outward supplies under the Act, and reduction of the supplier's tax liability on account of credit notes is permitted only if the recipient reduces the corresponding input tax credit. Act-Rules Bills Wed, 15 Jun 2016 16:00:20 +0530 https://www.taxtmi.com/acts?id=21683