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Debit and credit note in gstar 1

05 October 2020

while filing Gstr 1 for the month of Aug 20 original invoice number and date option is not showing for rise credit note to party

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Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 05 October 2020

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
But from now and onwards, The Goods and Service Tax Network (GSTN) has activated the validation of delinking of Credit or Debit Note (CDN) from its original GST invoice on the GST portal. In other words, GSTN has enabled the facility to report consolidated credit or debit notes under GST in GSTR-1. With this change, taxpayers need not declare the original invoice number and its date while reporting credit or debit notes in GSTR-1.

So, Now it's not mandatory to report original invoice number and date in GSTR 1 in credit note. Now you can issue single Credit/debit note for multiple invoice.