LIVE GST Certification Course by CA Arun Chhajer begins 27th April. Register Now!!

Debit note for gst rate difference

Sivakumar C (Plant Controller) (24 Points)

08 March 2018

Hi,

We have charged GST 12% instead of 18% and in the next month we have raised debit note only for the differential amount as per the below example. we are not able to update the this type of details in the GSTR 1.

Can anyone suggest about how to handle to situation please.

For Example

Particulars	Invoice @ 12%	Invoice @ 18%	Debit note
Taxable value	1000	1000	0
GST	120	180	60
Total	1120	1180	60

Thank you.

Reply
Follow
Share

12 Replies

RAJA P M ("Do the Right Thing...!!!") (127140 Points)
Replied 08 March 2018

Give to Revised invoice as per correct value and ament in next GSTR 1 return....

Sivakumar C (Plant Controller) (24 Points)
Replied 15 March 2018

Dear Mr. Raja,

Thanks for your reply, but the GSTR 1 accepts revised invoice only in the same month. I think no solution yet for these types of debit notes.

Pls. correct me if i am wrong.

chandra Kumar (Business) (37 Points)
Replied 07 May 2018

I too had the same issue.

I have changed the Tax Liability Manually

Please update the Tax Liablity manually and put the Taxabale Value as per the Original Invoice

kuldeep (student) (32 Points)
Replied 07 May 2018

amend the invoice

Jeeva Thangavelu (Student CA Final ) (609 Points)
Replied 07 May 2018

Yes. Making amendment to the invoice will be the best solution.

chandra Kumar (Business) (37 Points)
Replied 07 May 2018

Amedning the invoice will be accepted in the Same month only. In my case Invoice was issued in the Month of Jan 2018 and Debit Note in the month of Feb 2018

chandra Kumar (Business) (37 Points)
Replied 07 May 2018

Amedning the invoice will be accepted in the Same month only. In my case Invoice was issued in the Month of Jan 2018 and Debit Note in the month of Feb 2018

RHUSHIKESH CHANDRAKANT PATIL (jr.accountant) (27 Points)
Replied 17 August 2018

since debit note is required to issue for amount equal to rate difference we cannot enter taxable value in the debit note..in this scenario one need to issue debit note for zero taxable value and showing tax amount only in a debit note... but the question is will GSTR1 accepts such Debit Note ..In gstr1 we need to enter a taxable value in percentage row and tax computes automatically???????????/ ....I have tried every possibility on this context but no concrete solution found ..anybody please help

1 Like

avinash (student) (25 Points)
Replied 17 June 2019

Dear sir, You can try by putting manually taxable value as 0.01 in online portal and gst as 18 under respective head as soon as you put taxable value as 0.01 it will allow you to put 60 in respective head of gst......