Gstr-1 debit note

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CMA Bhavya

Assistant Manager Finance

862 Points Joined June 2017

Dear all,

Based on the Customer Purchase Order we have raised the Invoice , when goods are in transit customer intimated that he had no space in his warehouse , hence send back the material & he will receive in future date. since this entire incident happened in a span of day, Later the same Invoice has been cancelled. i.e. In GSTR-1 no trace of that Invoice, further we raised an Debit note for the Freight charges , Customer also agreed and paid.

Now In GSTR-1 while entering in the Debit Note section it is asking Original invoice Number, I tried to feed the Purchase Order number but it is not accepting. Please suggest how to show this Debit Note. in GSTR-1 returns.

awaiting for the solution.

Bhavya.P

Replies (6)

Dayananda Kakade

Deputy Manager -Finance

328 Points Joined September 2017

Debit note can be raised only agaisnt Invoice. If the Inovice reference is not availalbe in the earlier returns than GSTR1 will not accept the debit note. Ideally in your case you should have raised Invoice for freight charges and not the debit note. Now the only alternative i can see is show it as Invoice only instead of debit note. This is turnaround solution and if any queries comes later you can always explain. Important is to show this trasactions and pay the taxes.

Jeeva Thangavelu

Student CA Final

609 Points Joined February 2014

Have you collected GST with the freight charges .?

Surjeet Negi

947 Points Joined March 2018

Since GST portal doesn't have the original invoice in the database , it will always show error "invalid original invoice details", in such case you can show such debit note as fresh invoice towards reimbursement of Freight charges cz otherwise portal.will.not accept such debit note till the time the original invoice details matched.