Amendment status not verified — confirm the current text below against the official source.
Credit and debit notes Where a tax invoice has been issued in respect of a sale and - (a) the amount shown as tax in that tax invoice exceeds the tax payable in respect of the sale, the dealer shall provide the purchaser with a Credit Note, containing such particulars as may be prescribed; or (b) the tax payable in respect of the sale exceeds the amount shown as tax on the tax invoice, the dealer shall provide the purchaser with a Debit Note, containing such particulars as may be prescribed. CHAPTER IX. LIABILITY IN SPECIAL CASES