11. Credit and Debit notes.-

(1) Credit note or Debit note specified under section 12 of the Act shall be issued within a period of six months from the date of original sale or purchase.

(2) It shall contain the particulars as specified in Schedule "F" to the Act and with consecutive serial number and the number and date of the relevant tax invoice.

(3) In case goods are returned within the time specified, the claim for adjustment shall be allowed with reference to the year under which respective sales or purchases are made.