Eligibility of Debit or Credit Note in GST Return

366 views 6 replies

We came to know that :

1) Only Supplier are ELIGIBLE  to Upload Debit Note or Credit Note in GST RETURN

2) Puchaser are NOT ELIGIBLE  to Upload Debit Note or Credit Note in  GST RETURN

Please Confirm the above 2 Nos point and reply ....

thanks

Replies (6)
As per my knowledge if supplier issue credit note to you than you will receive that credit note and mention it in 2A
@ Mr Sujith Naha.,

Yes... Both 1 & 2 are exactly correct in GSTR 1 return.
Mr Raja can you explain what did you wrote in briefly
@ Mr Mohd Khalid.,

I can't understand Your requirements...!
Ask with details...

once upload in GSTR-1 . it will be auto populated appear in Buyer's GSTR-2A

so there is nothing to do by Buyer

but in  GSTR-2 ( not exist now) there is only for Modification/Rejection / Accept etc. 

So its clear that there is no require to upload purchase  related documents in GST return by Buyer

except missing invoice 

 

In new return format , the Recepeint cannot edit/amend anything.
He can't even upload the missing invoices. In Annexure 1 under table 3L z the Missing invoices details need to provide by Recepient only after not being uploaded by supplier for T-2(tax period) & that is only for information purposes only , it will not going computed anywhere.

Now come to "CNT can be issue by Recepient" the Answer is No. In GST the CNT/DNT can only be issue by Supplier (Yes for accounting purposes Receptient can issue the same ) & the reason is as replied byMr. Sujit Naha.

Moreover Section 34(1) of CGST clearly states that Supplier is going issue CNT/DNT

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