Section 63(6) in The Maharashtra Value Added Tax Act, 2002
(6)If the sale price or, as the case may be, the purchase price of any goods is varied and credit notes, or as the case may be, debit notes, are requested to be issued to give effect to such variation, then,-(a)the credit notes or, as the case may be, debit notes, shall separately specify the component of tax, if any, and the component of price, and(b)such credit notes or, as the case may be, debit notes, shall be accounted for in the return in the period in which appropriate entries for debit notes and credit notes are taken in the books of accounts.]
