Sir,
I would like to know that can we raise Debit note or Credit Note only for tax Difference (Without Assessable Value ) can issue and the same will allow to upload in GSTR-1.
for Example : if any supplier issued tax Invoice as follows:
Basic 1000
SGST Charged @ 6% (instead of @ 9%) 60
CGST Charged @ 6% (instead of @ 9%) 60
Total Invoice Amt 1120
In above case supplier need to issue Debit Note to Receipient for Difference to tax @ 3% each.
Pls. explain the same.
Thanks
Manish