Section 11(12) in The Himachal Pradesh Value Added Tax Act, 2005
(12)Where any purchasing dealer has been issued with a credit note or debit note or if he returns or rejects goods purchased, as a consequence of which the input tax credit availed of by him during any tax period (to which the purchase of goods relates) becomes either short or excess, he shall compensate such short or excess by adjusting the amount of input tax credit allowed to him in respect of the tax period in which the credit note or debit note has been issued or the goods are returned or rejected, subject to such conditions as may be prescribed.
