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Debit note || gstr_1 ||

CA Naveen Chand (Chartered Accountant) (12729 Points)

07 January 2019

How a GST DEBIT NOTE can be put off in the GSTR_1 as the portal requires Original Invoice No. & Original Invoice Date ??

and the GSTR_1 is only for the SALES

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7 Replies

CA Vijeta Nathani (Chartered Accountant) (505 Points)
Replied 07 January 2019

Debit note can be issued by the supplier and can be uploaded by the supplier.

From your question, it seems that you have received the debit note for your purchases. Meaning thereby, it was a purchase return.

In this case, You don't need to upload the debit note in GSTR-1, Your Vendor shall upload and you have to accept the note. Further, you have to give a net effect in ITC in GSTR-3B.

I hope, I have understood your query properly.

If not, Please, explain the same.

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shailendra shukla (Bhopal) (1741 Points)
Replied 08 January 2019

if you have received a debit not from ur supplier how it can be a purchase return???

CA Vijeta Nathani (Chartered Accountant) (505 Points)
Replied 08 January 2019

Originally posted by : shailendra shukla
	if you have received a debit not from ur supplier how it can be a purchase return???

My supplier, menas my purchases, right?

and

Issue of credit note by my supplier - is a debit note for me.

which means it is a purchase return.

Let me, clear it here..

As per CGST Act, Credit note or debit note shall be issued by supplier.

Credit note by my supplier - Debit note for me - Purchase Return (Reversal of ITC)

Debit note by my supplier - Credit note for me - Additional claim of purchase (Take ITC of Additional ITC)

Credit note by me(Because, I am Supplier) - Debit note for my Customer - Sales Return (Claim ITC)

Debit note by me(Because, I am Supplier) - Credit note for my Customer - Additional Claim in addition to sales (Increase in output liability)

The matter is not what is issued by my supplier, matter is which note it will be, to me.

shailendra shukla (Bhopal) (1741 Points)
Replied 08 January 2019

No actually u said na that " you have received a debit note from ur supplier " that's why m just asking....

CA Vijeta Nathani (Chartered Accountant) (505 Points)
Replied 08 January 2019

Yes... I received debit note, means my supplier issued credit note. Means Purchase return. .. Simple.. !!!

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 08 January 2019

X is supplier to A. If material defect then A issued DEBIT NOTE to X & X account it as CREDIT NOTE in his books of accounts...
- Here X only show the details in his GSTR-1 return.
- A will be reverse the Tax value in his ITC...

In case any value mismatches (will increase) by X then he can issue DEBIT NOTE / REVISED TAX INVOICE (As amendment in next GSTR 1 return).

Here X can be shown his GSTR 1 return. Not by A....

Here think above query based on Purchases Return by Buyer or Rate increase by Seller. Don't be confused the transactions...

Also any doubt then clearly ask the Query from Querist... Don't be take it Your own think...

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