56 Particulars to be mentioned in credit or debit note

56.Particularsto be mentioned in credit or debit note.

(1)A credit or debit note, shall be issued from the VAT orretail invoice book and shall contain the following information:-

(a) words “debit note’ or ‘credit note” shall be written on the invoice prominently.

(b)the name, address and registration number of the person to whom issued.

(c)number and date of invoice to which credit or debit note relates.

(d)brief explanation about issuance of debit or credit note.

(e)the value of goods and the amount credited or debited along with tax effect.

(2)The note shall carry the date of issue and signature of proprietor or partner or director or authorized agent.

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