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Debit-Credit Note: Case Studies In case of rate of sales tax decrease from 17% to 5%, - whether debit – credit note may be issued by supplier to make adjustment. In case of taxable goods supplied to customers are subsequently exempted, whether debit - credit note. may be issued by supplier to make corresponding adjustment. What are the consequences for not issuing or providing debit/credit note once required by tax authority MOORE Shekha Mufti 101

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