(1) If the price of goods or services supplied by a registered person changes and a credit or debit note is issued, the credit or debit note must be clearly written and the following must also be disclosed:-
(a) Serial number,
(b) Date of issue,
(c) name, address and registration number of supplier,
(d) Name, address and registration number of the recipient if he is a registered person (e) the number and date of the tax invoice relating to the transaction,
(f) description of goods or services and reason for credit or debit,
(g) amount to credit or debit,
(h) Amount of Tax Credited or Debited.
(2) A registered taxpayer shall maintain a monthly account of credit or debit notes as per sub-rule (1).