This guide is in English for now. The tool itself works in your language.
Debit Note › Debit note format
GST debit note format: what it must show
A debit note is how a registered supplier increases an invoice already issued. Under GST you do not tear up or edit the old invoice: you issue a numbered debit note that points to it and charges the difference.
When a GST debit note is issued
Section 34(3) of the CGST Act asks the supplier to issue a debit note when, after a tax invoice, the taxable value or the tax charged on it turns out to be less than it should be. Common cases:
- the rate was billed too low, or a price rise was agreed after the invoice,
- a lower GST rate was charged by mistake,
- more goods were supplied than the invoice shows,
- freight, packing or other charges were agreed after the invoice.
The law says a debit note includes a supplementary invoice (explanation to section 34), so the two names mean the same thing for GST. One debit note can cover one or more invoices of the same financial year.
What the debit note must show
Rule 53(1A) of the CGST Rules lists the details. This maker prints all of them:
| Detail | Where it comes from in the maker |
|---|---|
| Your name, address and GSTIN | Your business details |
| Name of the document ("Debit note") | Printed as the title |
| A serial number of up to 16 characters, unique in the financial year | Debit Note No., for example DN/26-27/001 |
| Date of issue | Date |
| Customer's name, address and GSTIN (if registered) | Issued to |
| For an unregistered customer: name, address, delivery address with state name and code | Issued to, with State |
| Number and date of the original tax invoice | Against invoice, Invoice date |
| Taxable value, GST rate and amount of tax | Item lines and the tax summary |
| Signature or digital signature | Authorised signatory box |
A sample debit note
Invoice INV/26-27/045 of 10 June 2026: 100 units at ₹480 to a buyer in the same state, GST 18%. The agreed rate was ₹500.
- Debit Note No. DN/26-27/003, date 18 June 2026, against INV/26-27/045 of 10-06-2026, reason "Price increased (rate difference)".
- Item line: 100 units at ₹20 (the difference in rate) = ₹2,000 taxable value.
- CGST 9% ₹180 + SGST 9% ₹180. Total ₹2,360.
The customer now owes ₹2,360 more. In the Nivesh Sahayak App the note adds that amount to the customer's balance.