Gst credit note by supplier

Save Share

This query is : Resolved

Quick Summary

If a supplier issues a GST credit note in November but the customer requests it be dated October, the credit note must be declared in the GSTR-1 for the month it was actually issued (November), not backdated. Inform your customer that the credit note is valid from November and will appear in their GSTR-2B for that month, allowing them to adjust their Input Tax Credit (ITC) accordingly.

Allauddin Patel

Allauddin Patel (Querist)

07 November 2026 My question is
Our customer send debit note to us in october month but we issued credit note in this november month but our customer asking to issue credit note in october month .
We filed our october month gstr 1 today .
What should we do now ?

Dhirajlal Rambhia

Dhirajlal Rambhia

(Expert)

07 November 2026 Under GST law, a credit note must be declared in the GSTR-1 return for the month in which it is actually issued (Section 34 of the CGST Act), not the month of the original invoice or the customer's debit note.
Because you already filed your October GSTR-1 and issued the credit note in November, you cannot and should not backdate the credit note to October.

Dhirajlal Rambhia

Dhirajlal Rambhia

(Expert)

07 November 2026 Inform your customer that the credit note is officially issued and dated in November in accordance with GST compliance rules.
Explain that it will reflect in their GSTR-2B / IMS (Invoice Management System) for November, allowing them to reverse or adjust their Input Tax Credit (ITC) accordingly in their November/subsequent GSTR-3B.

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