Revised invoice / debit note / credit note for gst rate only

This query is : Resolved

Praveen Pandit (Querist)
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19 May 2018 i have wrong tax charge in earlier bill i.e 18% instead of 28%, should i have to raise another bill / Debit note for difference 10% ? while base amount has no changes.
customer a/c debit- 10%
gst a/c credit - 10%

please guide how to put the same in gst protal in which table in GSTR1 as well as 3B
if issue the revised invoice what is the treatment of seller and buyer books and how to show in gst protal

thanks in advance.

CA Himanshu Ojha

CA Himanshu Ojha (Expert)
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19 May 2018 Please raise debit note for the difference amount. Show it in the 'credit/debit note' column under GSTR 1 and report it in your liability of GSTR 3b.

Praveen Pandit

Praveen Pandit (Querist)
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19 May 2018 sir but as per gstr1 there are gst amount calculate automatically only we have to put base amount , if put base(taxable value) amount that means my sale has been increase , please guide

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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22 July 2025 Correct Approach: Raise a Debit Note
Since the taxable value has not changed and only the GST rate was wrong:

🔹 Raise a Debit Note for the differential tax amount (10%)

Mention reference to the original invoice number and date.
Base amount: ₹0 (or same base amount but adjust GST rate accordingly).
Apply additional 10% GST on the original taxable value.
Debit: Customer Account (for 10% GST)
Credit: Output GST Liability (10%)
This debit note does not increase the taxable turnover, only adjusts the tax.

🧾 GST Return Treatment (GSTR-1 and GSTR-3B)
📌 In GSTR-1:

Go to Table 9B – Credit/Debit Notes (Registered/Unregistered).
Enter:
Original invoice number and date
Debit Note number and date
Revised tax amount (only the differential)
Taxable value should be the same, but GST difference will be auto-calculated based on the rate you input (28% instead of 18%).
GSTR-1 will automatically consider this as additional tax liability.
✅ You’re not increasing the sale amount, only rectifying the tax rate via debit note. The system accounts for this correctly in 9B.
📌 In GSTR-3B:

Add the additional tax amount in Table 3.1(a) – Outward Taxable Supplies (other than zero rated, nil rated, and exempted) under the respective GST heads (CGST/SGST or IGST).
Ensure this matches the debit note value shown in GSTR-1.
📚 Books of Accounts Treatment:
Seller’s Books:

Pass a Debit Note Entry:
Debit: Customer A/c (for the extra GST)
Credit: Output GST A/c (CGST/SGST or IGST)
Buyer’s Books:

Buyer will record:
Credit: Supplier A/c (for extra tax)
Debit: Input GST A/c (as per new debit note)
Buyer can claim ITC on the additional GST shown in the debit note, subject to conditions under Section 16.
🛑 Important Notes:
Do not issue a new invoice; a debit note is the correct legal document.
Always link the debit note with the original invoice to avoid mismatch in GSTR-2B or audits.
Ensure that both parties record and accept the debit note for ITC purposes.

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