Debit notes not uploaded on GST Portal

Save Share

This query is : Resolved

Quick Summary

Under the current GST regulations, purchasers cannot upload debit notes to the GST portal. Only the seller, as the supplier, is authorised to issue and upload debit notes through their GSTR-1 return. These notes are used to increase taxable value or GST liability. Buyers can only receive and reconcile these debit notes via their GSTR-2A/2B for accurate Input Tax Credit reconciliation.

Hardik

Hardik (Querist)
Follow

22 April 2024 Respected Sir / Madam,

Is it mandatory for Purchaser to upload Debit Notes on GST portal?
if yes please reply to me with soft copy or notification.
I will be thankful for the response as this audit purpose matter.

Thank,
Hardik

ASHWANI DHANUKA

ASHWANI DHANUKA (Expert)
Follow

22 April 2024 Please give more information about your query

RAJA P M

RAJA P M (Expert)
Follow

23 April 2024 No. Purchaser can't upload DEBIT NOTE in GST returns. Seller can only upload the CREDIT NOTE in their GSTR 1 return.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
Follow

15 August 2025 Under GST, only the supplier is authorized to issue and upload debit notes via their GSTR-1 return (Table 9B/9C). These notes serve to increase the supplier's taxable value or GST liability and must be reported accordingly.
The buyer (recipient) has no GST portal access to upload debit notes. They can only receive and reconcile those issued by the supplier through their GSTR-2A/2B records—ensuring Input Tax Credit is updated accurately.
Key Steps for Suppliers:
Report debit note in Table 9B with full details (invoice reference, values, tax rate, etc.).
For corrections, amend via Table 9C in subsequent returns.
This design preserves clarity and prevents unauthorized changes in GST data. Let me know if you'd like help with sample entries or walkthroughs of the GSTR-1 interface.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now