debit and credit note

In GSTR-3B, in Table 3.1:

Value of Taxable Supplies = Value of invoices + value of debit notes – value of credit notes + value of advances received for which invoices have not been issued in the same month – value of advances adjusted against invoices.

For rectifying GSTR 3B details we using debit or credit note it subsequently shown in the GSTR 1