Can we issue a debit note in which no goods are returned back to suppliers?

hello all, i am having a question regarding accounts. i want to know, being a trader, can i issue a debit note in which i do not send back any goods to my supplier?. the debit note amount will consist of either rate difference of products or discount amount.

for example: Mr. A supplies goods to Mr. B for Rs. 100000. Mr. B wants to deducts 10% discount and Mr. A agrees upon it. Can Mr. B issue a debit note of Rs. 10000 against discount deducted?

please reply. Thanks.