This guide is in English for now. The tool itself works in your language.
Debit Note › Debit notes in GSTR-1
Showing a debit note in GSTR-1
Every GST debit note goes into the GSTR-1 for the month (or quarter) in which you issue it. Which part it goes into depends on whether the customer is registered.
Which table
| Customer | GSTR-1 table 9B |
|---|---|
| Registered (has a GSTIN) | Credit/Debit Notes (Registered), often called CDNR |
| Not registered, original invoice was a large inter-state B2C invoice, or an export | Credit/Debit Notes (Unregistered), CDNUR |
| Not registered, small B2C sale | No separate entry: the extra amount is added to that month's B2C (Others) figures for the state |
What you enter for each note
- Customer GSTIN (for CDNR).
- Note type: debit.
- Debit note number and date.
- Place of supply and whether reverse charge applies.
- Taxable value and tax by rate (IGST, or CGST + SGST).
All of these print on the note this maker makes, so you can copy them straight from the PDF. The GSTR-1 site also reads your saved notes and puts them in the right table for you.
GSTR-3B
The debit note's taxable value and tax are added to your outward supplies for the month in GSTR-3B, and the tax is paid with that return. Most of it comes into GSTR-3B from GSTR-1 automatically; check the figures before filing.
Quarterly filers (QRMP)
If you file GSTR-1 every quarter, debit notes to registered buyers can be uploaded through the Invoice Furnishing Facility (IFF) in the first two months of the quarter, so your buyers see them sooner and can claim the credit; otherwise they go into the quarter's GSTR-1.
E-invoice
If your business must issue e-invoices (aggregate turnover above ₹5 crore in any year since 2017-18), debit notes to registered buyers must be e-invoiced too: get an IRN for the note, and the IRN fills GSTR-1. The e-invoice guide explains the portal steps.
Mistakes and corrections
- A wrong note number or value can be corrected in a later GSTR-1 through the amendment table (9C), within the time allowed.
- Do not report a debit note twice, and do not also raise a fresh invoice for the same difference.
- A buyer's commercial "debit note" for returns is not reported by the buyer in GSTR-1.