Section 44(2) in West Bengal Value Added Tax Act, 2003
(2)Where the tax invoice has been issued and the tax chargeable under this Act in respect of the sale exceeds the amount of tax charged in that tax invoice, the registered dealer, or a dealer who has made an application under sub-section (1) of section 24 within thirty days from the date of incurring liability to pay tax under the Act, making the sale shall provide the purchaser with a debit note and the purchaser shall provide such dealer making the sale, with a credit note containing such requisite particulars as may be prescribed.
