Debit Note in GST vs Accounts

CA Arun Chhajer , Last updated: 02 May 2019  
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DEBIT NOTE Meaning In Accounts ,Debit Note can be raised either by Supplier or by Recipient. However as per Section 34 of CGST Act 2017, Debit Note can only be issued by the Supplier to the recipient. In other words, we can say that a Debit note cannot be raised by the recipient in GST. S

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Published by

CA Arun Chhajer
(GST Faculty @ Ministry of MSME Govt of India)
Category GST   Report

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