can a buyer raise debit note incase of return goods
Deepak Gupta
(CA Student)
(15922 Points)
Replied 28 May 2019
Sec. 34(1) of CGST Act
Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, or where the goods supplied are returned by the recipient, or where goods or services or both supplied are found to be deficient, the registered person, who has supplied such goods or services or both, may issue to the recipient a credit note containing such particulars as may be prescribed.
sai kiran
(student )
(57 Points)
Replied 29 May 2019