Debit notes not uploaded on GST Portal
This query is : Resolved
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
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
22 April 2024
Please give more information about your query
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.
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.
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.
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