Section 22(1) in Haryana Value Added Tax Rules, 2003
(1)A dealer who returns any goods sold to him shall issue to the seller a duly signed delivery-cum-debit note (hereinafter referred to as 'DDN') showing necessarily the following particulars, namely,-(i)Date of issue of DDN;(ii)Name of the dealer (with TIN, where applicable) issuing DDN;(iii)Name of the seller (with TIN, where applicable) to whom the goods have been returned;(iv)Description, quantity and value of the goods returned.Note. - Value of the goods returned shall be the price charged by the seller in respect of the original sale of such goods and shall not include the tax charged, if any;(v)Tax, if any, charged by the seller on the original sale of the goods returned;(vi)Date(s) and number(s) of delivery note(s) issued at the time of return of the good;(vii)Date(s) and number(s) of original invoice(s) issued by the seller in respect of the sale of the goods (referred to in item (iv)).
