(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
Section 52 • Arunachal Pradesh Goods Tax Act, 2005
52. Credit and debit notes.
arunachal-pradesh-goods-tax-act-2005-sec-52.json
•
Section 52
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"content": "(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\n(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.\nChapter IX\nLiability In Special Cases",
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