GST formats
Debit note format under GST
A debit note does one of two jobs. Under GST, a supplier issues one when an invoice undercharged value or tax. In everyday trade, a buyer also sends a debit note to a supplier for goods returned or short-supplied. This debit note format covers both, with the fields Rule 53 requires.
- Rule 53(1A) particulars in one table
- Supplier’s GST debit note vs buyer’s commercial debit note
- When the buyer can claim ITC on a debit note
- Common mistakes that trip up returns
Sample debit note format
- Debit note no.
- DN/26-27/0003
- Date
- 09 Sep 2026
- Original invoice
- INV/26-27/0142 dated 01 Sep 2026
- Reason
- Rate revised: +₹50 per pack
- Place of supply
- Maharashtra (27)
| # | Description | HSN | Qty | Rate (₹) | GST | Amount (₹) |
|---|---|---|---|---|---|---|
| 1 | LED bulb 9 W (pack of 10): rate difference | 8539 | 20 Pack | 50.00 | 18% | 1,000.00 |
Amount in words: Rupees One Thousand One Hundred Eighty Only
- The amount above is payable in addition to the original invoice.
| Taxable value | 1,000.00 |
| CGST @ 9% | 90.00 |
| SGST @ 9% | 90.00 |
| Total | ₹1,180.00 |
The sample shows the core layout: who issues the note, who receives it, the invoice it relates to, and the value and tax being adjusted, line by line with HSN. Whichever side issues it, a debit note should always point back to a specific invoice.
Fields in a GST debit note format
| Field | What to write | Mandatory? |
|---|---|---|
| Supplier details | Name, address and GSTIN of the supplier | Yes |
| Nature of document | Print “Debit Note” clearly at the top | Yes |
| Debit note number | Consecutive serial number, up to 16 characters (letters, numbers, hyphen or slash), in one or more series | Yes |
| Date of issue | The date the note is issued | Yes |
| Recipient (registered) | Name, address and GSTIN or UIN | Yes, if registered |
| Recipient (unregistered) | Name, address, delivery address, and the State name and code | Yes, if unregistered |
| Original invoice | Serial number(s) and date(s) of the tax invoice(s) or bill(s) of supply | Yes |
| Value and tax | Additional taxable value, GST rate and the CGST + SGST or IGST debited | Yes |
| Signature | Signature or digital signature of the supplier or an authorised person | Yes |
| Reason | For example “price revision” or “tax charged short” | Good practice |
These particulars apply to the supplier’s debit note under Section 34. A buyer’s debit note for a purchase return has no prescribed format, but using the same fields makes it easy for the supplier to match it and raise their credit note.
Supplier’s debit note vs buyer’s debit note
Supplier’s debit note (GST)
Issued under Section 34(3) when the taxable value or tax on the invoice was less than what is payable. It increases the supplier’s output tax, is declared in the return for the month it is issued, and goes in GSTR-1 Table 9B.
Buyer’s debit note (commercial)
Sent by a buyer to a supplier for goods returned, short supply or overcharging. It records what the buyer is claiming back. The GST adjustment happens when the supplier issues a credit note against their invoice.
The mix-up is common: a buyer’s debit note does not by itself reduce anyone’s GST. If you return goods to a supplier, the tax is adjusted through the supplier’s credit note, and you reverse the matching ITC.
When to issue a debit note
As a supplier (Section 34(3)), issue a debit note when:
- The price is revised upward after the invoice, for example under an agreed escalation clause.
- You charged a lower GST rate than the correct one.
- A calculation error understated the taxable value on the invoice.
As a buyer, businesses commonly send a debit note when goods are returned to the supplier, when fewer or damaged goods arrive, or when the invoice rate is higher than the agreed purchase order rate.
Time limits and ITC on a debit note
Section 34(4) says the supplier declares a debit note in the return for the month in which it is issued. The 30 November cut-off in Section 34(2) applies to credit notes, not debit notes.
For the buyer, Section 16(4) limits ITC on a debit note to 30 November following the end of the financial year, or the date of filing the annual return if that is earlier. Since 1 January 2021, that financial year is the year the debit note was issued, not the year of the original invoice, as CBIC Circular 160/16/2021-GST clarified.
In GSTR-1, debit notes issued to registered buyers go in Table 9B (CDNR). Notes for inter-State B2C Large supplies and exports go in Table 9B (CDNUR). If e-invoicing applies to you, debit notes go through the IRP too.
How to fill in a debit note
- 1
Decide which kind it is
A supplier’s GST debit note (tax goes up) or a buyer’s claim on a supplier (return or shortfall).
- 2
Pull up the original invoice
Note its number, date, HSN, GST rate and tax type.
- 3
Number and date the note
Use a separate debit note series and keep the number within 16 characters.
- 4
Enter only the difference
List the extra value (supplier) or the returned or disputed quantity (buyer), with the same HSN and rate.
- 5
Match the tax type
CGST + SGST or IGST, the same as the original invoice.
- 6
Sign and share
Send it to the other party. Suppliers report it in GSTR-1 for the month of issue.
Common debit note mistakes
- Treating a buyer’s debit note as a GST adjustment. Your ITC changes only through the supplier’s credit note.
- No invoice reference. Rule 53 needs the original invoice number and date.
- Using a debit note for a new sale. Extra goods sent later are a fresh supply and need a tax invoice.
- Tax type mismatch with the original invoice.
- Late ITC claims. Buyers who wait past the Section 16(4) date lose the credit on the debit note.
Record a debit note in JustBill
In JustBill, debit notes sit under Purchases. They are for the debit notes you raise on your suppliers, for goods returned, short supply or rate differences. Each has its own number series, and GST is split into CGST + SGST or IGST automatically. Put the supplier’s invoice number and date in the Reference No. field; it prints on the PDF.
- A debit note reduces what you owe that supplier in their party ledger.
- If it includes stock items, their quantity goes out of stock, like a purchase return. Lines not linked to a stock item do not move stock. See inventory management.
- JustBill also has a separate Purchase Return voucher if you prefer to record returns that way.
- There is no sales-side debit note voucher. Record reductions to your own sales with credit notes.
Purchases, returns and notes all post to JustBill’s accounting ledgers. Compare plans on the pricing page.
Frequently asked questions
What is the difference between a debit note and a credit note?
Under GST, a supplier issues a debit note to increase the value or tax of an earlier invoice, and a credit note to reduce it. In trade practice, buyers also send debit notes to suppliers for returns, but the GST adjustment for a return is made through the supplier’s credit note.
Who issues a debit note under GST?
Section 34(3) places it on the registered supplier, when the taxable value or tax charged on an invoice was less than what was payable.
Is there a time limit for issuing a debit note?
Section 34 has no 30 November cut-off for debit notes. The supplier declares the note in the return for the month it is issued. The buyer’s ITC on it is subject to the Section 16(4) time limit.
Can a buyer issue a debit note under GST?
A buyer can send a debit note to a supplier as a commercial document, for example for a purchase return. It does not adjust GST by itself; the supplier’s credit note does.
When can the buyer claim ITC on a debit note?
By 30 November following the end of the financial year in which the debit note was issued, or the date of filing that year’s annual return, whichever is earlier (Section 16(4)).
Last updated:
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