Debit Note of GST amount

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This query is : Resolved

Shailesh Pongade (Querist)

17 April 2025 Sir,
We have supplied material in the month of June 2024 and in March 2025 material returned after material received we issued credit note with GST and reported it in GSTR 1.
Now my quarry is this material returned after 6 Month of supply, so I have issued debit not for GST amount of Credit note which I have issued in the month of March and reported in R1. now question is this debit note of GST amount to be report in GST R1 or GST R 3B

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

12 August 2025 Facts Recap:
Supply done in June 2024 (original invoice)

Material returned in March 2025 (issued credit note with GST, reported in GSTR-1 for March 2025)

Now, after March 2025, you issued a debit note for GST amount related to that credit note.

Question: Where to report the debit note — in GSTR-1 or GSTR-3B?

GST Reporting for Debit Notes:
Debit Note Reporting:

Debit notes issued to increase the value of the original supply (and GST) must be reported in GSTR-1 for the month in which the debit note is issued.

The debit note should not be reported in GSTR-3B separately as GSTR-3B is a summary return reflecting net tax liability.

GSTR-1:

You must report the debit note details (GST amount and value) in the appropriate debit note table in GSTR-1 for March 2025.

This will adjust your outward supplies for March 2025.

GSTR-3B:

In GSTR-3B for March 2025, you will declare the net GST liability after considering debit notes and credit notes issued during that month.

So, you do not separately report debit notes in GSTR-3B, but the tax liability reflected will include these adjustments.

Summary:
Document Reporting Place Month to Report
Debit Note (GST) GSTR-1 (Debit note table) Month of Debit Note (March 2025)
Net tax liability GSTR-3B Month of Debit Note (March 2025)

Additional Notes:
Since the credit note was issued after 6 months from supply, the debit note reversing that credit note is valid.

Both credit note and debit note should be properly reflected in respective GSTR-1 filings.

This ensures GST liability is correctly reported and tax paid is accurate.

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