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Section 23

Credit notes and debit notes

of Service Tax Act 2018

ActIn forceProvision 25 of 124
Section 23
(1)

Where any taxable service is provided by any registered person which involves the issuance and receipt of credit notes or debit notes under the prescribed circumstances and conditions, such registered person shall make deduction or addition of service tax in his returns accordingly, and the credit notes and debit notes shall contain the prescribed particulars.

(2)

This section shall not apply to a foreign registered person.

Read in full context — Service Tax Act 2018 →