Section 10(1) in Arunachal Pradesh Goods Tax Act, 2005
(1)Adjustment to tax credit for change of price, etc. Where any purchaser has been issued with a credit note or debit note in terms of section 52 or if he returns or rejects goods purchased, as a consequence of which, the tax credit claimed by him in any tax period in respect of which the purchase of goods relates, becomes short or excess, he shall compensate such short or excess by adjusting the amount of the tax credit allowed to him in respect of the tax period in which the credit note or debit note has been issued or goods are returned.
