Section 34(3) in Uttarakhand Goods and Services Tax Act, 2017
(3)[Where one or more tax invoices have been issued] [Substituted 'Where a tax invoice has been issued' by Uttarakhand Act No. 31 of 2018, dated 11.10.2018.] issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to be less than the taxable value or tax payable in respect of such supply, the registered person, who has supplied such goods or services or both, shall issue to the recipient [one or more debit note for supplies made in a financial year] [Substituted 'a debit note' by Uttarakhand Act No. 31 of 2018, dated 11.10.2018.] containing such particulars as may be prescribed.
