input tax credit; (v) registration; (vi) tax invoice, credit and debit notes; (vii) accounts and records; (viii) returns, other than late fee; (ix) payment
expression "details of outward supplies" shall include details of invoices, debit notes, credit notes and revised invoices issued in relation to outward supplies made during
unless,-- (a) he is in possession of a tax invoice or debit note issued by a supplier registered under this Act, or such other ... take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date
purchaser a debit note containing particulars as prescribed.
(3) Any registered dealer who receives or issues, credit notes or debit
notes shall declare them ... debit note containing the particulars
as prescribed. It is further ordained that any registered dealer who
receives or issues credit notes or debit notes would
registered person under sub-section (1) of section 34; (38) "debit note" means a document issued by a registered person under sub-section
both shall issue to the recipient a supplementary invoice or debit note, containing such particulars as may be prescribed, within thirty days of such price ... purposes of this Act such supplementary invoice or debit note shall be deemed to have been issued in respect of an outward supply made under
claim of input tax credit in respect of invoices or debit notes relating to inward supply that match with the details of corresponding outward supply ... supplier declares the details of the invoice or debit note in his valid return within the time specified in sub-section (9) of section
stand reduced to the extent of debit
note and credit note, meaning thereby, that after issuance
of debit note and credit note, the price ... initially
billed, minus the amount of the debit note, and credit
note, and therefore, when the debit notes and credit notes
are issued and effected
proceedings, the
Respondent/Accused had given false evidence, and had forged debit
notes and made false entries in books of accounts. By two orders dated ... through the complaints dated 11.08.2009. It was his
case that debit notes had been created by the Respondents which were
totally fraudulent, in order
required, the details relating to outward supplies and credit or debit notes communicated under sub-section (1) of section 37 to prepare the details ... inward supplies and credit or debit notes and may include therein, the details of inward supplies and credit or debit notes received
