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Debit Note › Help › Making it
How to make a debit note to a customer
A debit note raises an invoice already issued: the rate was billed too low, tax was charged short, or extra goods or charges were agreed later. The customer then owes the difference.
Step by step
- This note is against: Sale. The customer owes you more.
- Debit note details. Number, Date, Original invoice number and Original invoice date.
- Reason. Price increased (rate difference), Tax charged short or Other.
- Issued to and items. The customer; only the difference, with HSN and GST.
- Save and share. When the customer pays, set Status to Amount received.
Worked example
Invoice of 100 units at ₹480 to a buyer in another state; the agreed rate was ₹500. Debit note DN/26-27/003: 100 × ₹20 = ₹2,000, IGST 18% ₹360, total ₹2,360.
Rules and dates
Section 34(3) of the CGST Act; contents under Rule 53(1A). Input tax credit on a debit note counts from the debit note's own financial year (section 16(4), from 1 January 2021).
Common mistakes and how to fix them
- Issuing a new invoice for the difference. Use a debit note: it links to the original invoice.
Try it now: it is free and needs no login.Open the debit note maker
Related help
Debit note to a supplierWhen you send goods back to a supplier, or they charged a rate or tax too high, you send them a debit note: you now owe…Make a credit noteA credit note lowers an invoice already issued: goods returned, a price cut, a discount after the sale, or tax charged…Print, PDF, WhatsApp and designsA saved debit note can be printed on paper, saved as a PDF, or sent straight to the customer on WhatsApp or e-mail.…