Section 41(2) in The Kerala Value Added Tax Act, 2003
(2)Where a tax invoice or a bill of sale has been issued as per the provisions of this Act or the Rules made there under and the tax payable in respect of the sale is more than the amount shown as tax charged in such tax invoice or sale bill, as the case may be, the dealer making such sale shall issue to the purchaser a debit note containing such particulars as may be prescribed.
