Section 61(a) in The Gujarat Value Added Tax Act, 2003
(a)the amount shown as tax charged in the tax invoice exceeds the actual tax charged in respect of the sale concerned, the seller shall provide [within such period as may be prescribed, the purchaser with a credit note] [These words were substituted for the words 'the purchaser with a credit not within three months' by Gujarat Act No.6 of 2006, Section 25(1)] of the sales of goods involved in the transaction, containing such particulars as may be prescribed;
