debit or credit note

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my question is the seller issue both the notes (debit/credit) or not . only credit note will be issue seller?
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As  per the   section 34 of  the CGST  act  2017  ,in GST  only supplier  can issue  credit note & debit note for specific reasons mentioned  in section 34 and not all cases when it can be issued . 

supplier can issue both credit n debit note


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