<p style="text-align:justify"><span style="font-size:14px"><span style="background-color:white"><span style="color:#333333">For issuing a debit note, an invoice should have been issued earlier. A debit note may be issued in the following circumstances:</span></span></span></p>

<p style="text-align:justify">&nbsp;</p>

<ul>
	<li style="text-align: justify;"><span style="font-size:14px"><span style="background-color:white"><span style="color:black">Taxable invoice in invoice &lt; Taxable value in respect of such supply.</span></span></span></li>
	<li style="text-align: justify;"><span style="font-size:14px"><span style="background-color:white"><span style="color:black">Tax charged in invoice &lt; Tax payable in respect of such supply.</span></span></span></li>
</ul>