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Section 9: Post Supply Events Credit-Debit Note & Adjustment of VAT Description Tax invoice or tax return may be modified in the following cases: Material change in nature of supply which results change in amount of tax; Action Required the supplier shall issue Credit Note and must make adjustment in tax return. The buyer will Change in amount of Value of Supply issue a corresponding Debit Note and adjust his including offer of additional discount tax return. Change in amount of Tax If amount of output tax mentioned in the invoice decreases, MOORE Shekha Mufti

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