Section 43(1) in Gujarat Value Added Tax Rules, 2006
(1)Where a registered dealer has given a tax invoice in respect of a sale of goods, and thereafter, the goods or any part thereof are returned to the seller on account of the sale is cancelled or for any other reason, or the value of the sale is altered, whether due to a discount or otherwise, he shall, subject to the provisions of section 61, give to the purchaser a credit-note or, as the case may be, a debit-note which shall contain following particulars, namely:-(a)mechanically printed consecutive number of credit note or debit note;(b)date of the issue;(c)name, address and registration number of the seller;(d)name, address and registration number of the purchaser;(e)serial number of relevant tax invoice and date of transaction to which the credit note or the debit-note relates to;(f)value of the goods and the amount of the tax credited or debited to the purchaser;(g)signature of the dealer or person duly authorized.
