Section 8(1) in The Gujarat Value Added Tax Act, 2003
(1)The provisions of sub-section (2) shall apply where, in relation to the sales of taxable goods by any registered dealer-(a)that sale has been cancelled; or(b)the consideration previously agreed upon for that sale has been altered by agreement with the recipient, whether due to the offer of a discount or for any other reason; or(c)The goods or part of the goods sold have been returned to the seller,and as a result of the occurrence of any one or more of the above mentioned events of such sales, the seller has-(i)Provided a tax invoice in relation to that sale and the amount shown therein as tax charged on that sale is incorrect in relation to the amount properly chargeable on that sale; or(ii)furnished a return in relation to the period in respect of which tax on that sale is attributable, and has accounted for an incorrect amount of tax on that sale in relation to the amount properly chargeable on that sale.
