(1) If a registered person has to issue a credit or debit not because of change in the price of the goods or services
supplied by him, he has to write down credit or debit more in such note clearly and set out therein the following matters as well:
(a) Serial number,
(b) Date of issue,
(c) Name, address and registration number of supplier,
(d) Name, address of recipient, and registration number if he/she is a registered person,
(e) Name and date of tax invoice related with transaction,
(f) Details of goods or services and of credit and debit,
(g) Amount of credit or debit,
(h) Amount of tax of credit or debit.
(2) A registered tax payer has to maintain monthly account of the credit or debit note as referred to in Sub-rule (1).