Section 44(1) in West Bengal Value Added Tax Act, 2003
(1)Where a tax invoice has been issued and the amount shown as tax charged in the tax invoice exceeds the tax chargeable under this Act in respect of that sale, 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 credit note and the purchaser shall provide such dealer making the sale, with a debit note containing such requisite particulars as may be prescribed.
