Section 34(3) in The Punjab Goods and Services Tax Act, 2017
(3)[Where one or more tax invoices have] [Substituted 'Where a tax invoice has' by Punjab Act No. 1 of 2019, dated 8.1.2019.] been 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 notes for supplies made in a financial year] [Substituted 'a debit note' by Punjab Act No. 1 of 2019, dated 8.1.2019.] containing such particulars as may be prescribed.
