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    <title>Debit/credit note</title>
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    <description>Credit notes and debit notes are principally instruments the supplier must raise to document post-supply adjustments under GST; the supplier is the primary party required to issue such notes to alter taxable value. A buyer may, in practice, raise a debit note in limited circumstances. If the buyer returns the full invoiced quantity the return may be processed on the original invoice; for partial returns or more complex situations parties may adopt settlement or reconciliation routes.</description>
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      <description>Credit notes and debit notes are principally instruments the supplier must raise to document post-supply adjustments under GST; the supplier is the primary party required to issue such notes to alter taxable value. A buyer may, in practice, raise a debit note in limited circumstances. If the buyer returns the full invoiced quantity the return may be processed on the original invoice; for partial returns or more complex situations parties may adopt settlement or reconciliation routes.</description>
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