Section 34(4) in The Punjab Goods and Services Tax Act, 2017
(4)Any registered person who issues a debit note in relation to a supply of goods or services or both shall declare the details of such debit note in the return for the month during which such debit note has been issued and the tax liability shall be adjusted in such manner as may be prescribed.Explanation. - For the purposes of this Act, the expression "debit note" shall include a supplementary invoice.
