For the purposes of section 51, a credit note and a debit note shall be signed by a person authorised to sign the return to be filed under the Act and shall contain the following particulars, namely:-

 

(a) the name, address and registration certificate number of the selling registered dealer;

 

(b) the name and address of the purchaser and his registration number where the purchaser is a registered dealer;

 

(c) a description of the reason for issuing the credit note or debit note, as the case may be;

 

(d) the serial number of the relevant tax invoice affected by the credit note or debit note, as the case may be; and

 

(e) the amount of the variation to the tax amount shown on the tax invoice.