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Debit note can be issued by purchaser?

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18 April 2022 purchsae return case--> if purchaser returns goods, can he issue debit note ?
there is cbec pdf official leaflet, which says suppplier's dgiital signature has to be used.
i thikn only seller can issue notes (i.e. seller shold issue credit note, right?)

18 April 2022 Yes, you are right only seller can issue credit note.



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