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A Debit Note is used by a purchaser to inform a vendor of the quantity and amount of goods being returned, and requesting that the amount be returned to the purchaser. A debit note is often used to return goods on credit. The vendor then issues a credit note to the purchaser indicating that the goods have been received, and that the purchaser will not have to pay for them.
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An invoice is raised by retailer, Where as , a debit note is raised by retail mangement for indirect expenses to complete the sale process..