59. Credit notes and debit notes.-

The credit note and debit note specified in section 41 hall be in Form No. 9 , bear separate consecutive serial numbers and shall contain the following details-

(1) Nature of the document t(whether debit note/credit note)

(2) Date of issue:

(3) Name and address of the selling dealer (With registration number)

(4) Name and address of the buying dealer (With registration number if any)

(5) Number and date of the invoice in relation to which the credit note or debit note is issued

(6) Amount credited or debited

(7) Tax due on the amount credited or debited Deduction under section 41 will be allowed only in respect of credit notes which contain the above details.