https://www.taxtmi.com/article/detailed?id=7703 Section 34 requires suppliers to issue debit notes where tax or taxable value is understated and permits suppliers to issue credit notes where invoices overstate value or tax, with both instruments to be declared in returns; return formats allowing recipient entries may diverge from the Act, but the Act prevails over conflicting rules. en-us Thu, 09 Nov 2017 12:25:35 +0530 Thu, 09 Nov 2017 12:25:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7703 Section 34 requires suppliers to issue debit notes where tax or taxable value is understated and permits suppliers to issue credit notes where invoices overstate value or tax, with both instruments to be declared in returns; return formats allowing recipient entries may diverge from the Act, but the Act prevails over conflicting rules. Articles Goods and Services Tax - GST Thu, 09 Nov 2017 12:25:35 +0530 https://www.taxtmi.com/article/detailed?id=7703