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Avirup Ghosh 19 November 2019
I agree with mr. dinesh debit & credit note issue for both situation , a buyer or a seller or both can raised debit & credit note, for the requirements of the situation. daily i faced that issue , i am a junior accountant cum Lerner of a manufacturing co Pvt ltd
subhagan sreerangam 19 November 2019
Section 34 of the CGST Act 2017 has specified the provisions of Credit note and Debit note.A Supplier of goods or service or both it mandatarorly required to issue a tax invoice.A revised tax invoice referred to in section 31 and Credit note or Debit note refered to in section 34 shall containing the following particulars.