Composition scheme debit note

you can't issue debit note, credit note should be issued by the supplier

Yes.... I agreed with Mr Sabyasachi.

As per Section 34 of CGST Act , it's correct that supplier can Only issue credit note & Debit Note ..... but why ...... ?????
because of GST Return Format ... yes it's due to Return filing system which allow only to supplier to issue Debit Note & Credit Note. As debit/credit note are to be report in GSTr 1 (Annexure 1) which is to be done by 10th of every month & after that you won't be allow to upload your outward supply , hence all the outward supply & debit/credit issued by supplier will get autopopulated to Recepient & same can be accept/reject by Recepient. (Recepient is not allow to upload annexure 1)

Thus , it's supplier who can issue credit/note in GST but that doesn't mean that recepient is not allowed to issue the same , he can .... in his book of can issue credit/debit note.
Now lets if Recepient wants to send the material back to Supplier , how he can return the same ???? , In term of Rule 55 can return back material under cover of Delivery Challan & attach a copy of Debit Note & it's proof from that the E-way bill portal does not give option Recepient for Debit Note , so the eway bill shall be generated on Delivery challan & debit note can be attached with same .

Note : Here the debit note with delivery challan just to pass an entry in books of accounts , to reverse the ITC the Recepient need the credit from supplier

Thanks Pankaj Rawat, Raja P M & Sabyasachi Mahana.