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What are circumstances under which a credit note can be issued?

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Circumstances under which a credit note is issued include;

  • When the buyer has been overcharged due to overpricing / or calculation errors in the invoice.
  • When some goods have been returned / due to damage to the seller.
  • Where the buyer was charged for goods not supplied.
  • Where goods not ordered are delivered.
  • Where the buyer returns empty packing container for which he had paid.
  • When goods are damaged but retained by the buyer
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