Section 32, The Goods and Services Tax Act, 2009

(1) If– (a) a registered supplier has made a taxable supply to a registered recipient; (b) a GST adjustment event has occurred in relation to the supply; (c) at the time of the supply, the supplier issued an original GST invoice to the recipient; and (d) the amount shown on that invoice as the GST charged exceeds the GST properly chargeable in respect of the supply, the supplier shall provide the recipient with an original GST credit note. (2) If– (a) a registered supplier has made a taxable supply to a registered recipient; (b) a GST adjustment event has occurred in relation to the supply; 54 55 Acquisition or importation by agents. GST invoices and sales receipts. GST credit and debits notes. (c) at the time of the supply, the supplier issued an original GST invoice to the recipient; and (d) the GST properly chargeable in respect of the supply exceeds the amount shown on that invoice as the GST charged, the supplier shall provide the recipient with an original GST debit note. (3) A GST credit or debit note shall contain the prescribed information.