Debit note credit note

Credit note is raised or issued by a seller or a vendor whereas a debit note is issued by a purchaser or customer. ... When a credit note is issued, sales return account is debited and customer account is credited whereas when a debit note is issued, supplier's account is debited and customer's account is credited.

The reporting of credit/debit notes on the GST portal was made in GSTR-1. It can be classified as follows: Credit note/debit note issued to unregistered persons (B2C supplies): It must be declared in Table '9B – Credit/Debit Notes (Unregistered)'

Yes you need to but it will be a part of purchase register