hi, we need to deduct the amount of courier company because he destroys our package, our package is GST exempt, so we create a debit note with GST or without GST.
As per section 34 of the CGST act 2017 and rule 53 of the CGST rules 2017 , supplier can only issue Debit and Credit Note for reasons specified therein , please refer section 34 .
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