Credit & debit notes under gst

Sir,

I would like to know that can we raise Debit note or Credit Note only for tax Difference (Without Assessable Value ) can issue and the same will allow to upload in GSTR-1.

for Example : if any supplier issued tax Invoice as follows:

Basic                                                         1000

SGST Charged @ 6%  (instead of @ 9%)         60

CGST Charged @ 6%  (instead of @ 9%)         60

Total Invoice Amt                                        1120

In above case supplier need to issue Debit Note to Receipient for Difference to tax @ 3% each.

Pls. explain the same.

Thanks

Manish