Your supplier will be required to enter the details of the Debit/ Credit note in his Form GSTR-1 to effect the changes in the original invoice. Let’s understand those cases and how to report them in GST returns. GSTR 1:Amended Credit/Debit Notes This section helps you to amend Credit/Debit Notes. Filing GSTR 1 is a comprehensive process and requires due diligence on the taxpayer’s part when furnishing invoice details and other tax-related information. Article explains Definitions of Credit Note and Debit Note under GST, Issuance of Credit Note – Section 34(1), Issuance of Debit Note – Section 34(3), Format of Debit Note and Credit Note, Details of Credit Note to be furnished in return – Section 34(2), Details of Debit Note to be furnished in return – Section 34(4) and also contains updated Extract of Section 34 of CGST Act 2017. ... Guide to Debit Note; Choose the note supply type (Regular, SEZ, DE, Export, etc.) We have explained its part 1 to part 13 with the original form screenshots or in form GSTR-6. Hello Arjun, All URD Sales Return/Credit Note is to be directly deducted from sales. # Further details on Delinking of Credit Note / Debit Note from invoice, while reporting them in Form GSTR 1/GSTR 6 or filing Refund- 1.) In our opinion, the debit/credit notes in respect of purchases made by you are not required to be mentioned in GSTR-1 since Form GSTR-1 is to be filed only with regards to the Outward Supplies. Here is a detailed step-by-step guide covering everything you need to know about GSTR 1 filing. When is an amendment to credit note/debit note required in GSTR-1? The supplier shall mention the details of debit and credit note in form GSTR 1. Debit Note in GSTR1 Return. Since debit notes are a major change to an invoice, they have to be reported separately in the GST returns to ensure a free flow of credits to the last mile in a GST environment. Till now, original invoice number was mandatorily required to be quoted by the taxpayers, while reporting a Credit Note or Debit Note in Form GSTR-1 or Form GSTR-6. How to file Debit note in gSTR1, how to file credit note in GSTR 1 No need to show it separately in GSTR 1. Any invoice/debit note/credit note (including sales invoice) of FY 17-18 missed/ incorrectly reported in GSTR 1/3B can be reported in upcoming GSTR 1/3B till earlier of September 2018 or before filing of annual returns Note: GSTR1/3B once filed cannot be amended, but any invoice if missed/incorrectly reported can be added in upcoming GSTR 1 /3B GSTR 1: Credit / Debit Notes-Add Not This section helps you to add Credit/Debit Notes. GSTR 1: Credit/Debit Notes This sections hows you the summary of Credit/Debit Notes. Sometimes, the CDNs will require amendments or revisions too. in no circumstances you can issue debit note or credit note to your supplier. GSTR 1:Amended Credit/Debit Notes This section helps you to amend Credit/Debit Notes. debit note and credit note relevant to sales only to be filed in GSTR 1. and ask your suppliers to issue relevant debit note and credit note in their gstr1. Hence, credit or debit note (CDN) helps businesses to remedy changes.