Debit credit note

This discussion clarifies who is responsible for showing debit and credit notes (CNs and DNs) under GST. Suppliers are responsible for showing credit notes in their GSTR-1 returns. If a supplier issues a debit note, they also report it in GSTR-1. If a buyer issues a debit note, it becomes a credit note for the supplier and is shown in the supplier's GSTR-1. Buyers cannot enter debit note details in GSTR-1 but can reduce their Input Tax Credit (ITC) in GSTR-3B based on the debit note amount.