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Debit note for tcs

13 April 2021

the debit note which we are issuing for collectinh tcs do we need to ahow that debit notes in gstr 1 return , if yes then in which table and how we need to show

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14 Replies

CA. Sourav Sarkar (Chartered Accountant ) (24578 Points)
Replied 13 April 2021

Yes, debit note should be shown in Gstr 1 under table 9B

Harmehar Kaur (84 Points)
Replied 13 April 2021

I havent shown what to do and how to show do table 9b column is shown in gstr 1

CA. Sourav Sarkar (Chartered Accountant ) (24578 Points)
Replied 13 April 2021

Show it in subsequent months

Harmehar Kaur (84 Points)
Replied 13 April 2021

Like i have issued debite note in jan , feb and march and filed gstr 1 for all 3 now how to show debit notes for the follwing , is there any penalty or consequences

CA. Sourav Sarkar (Chartered Accountant ) (24578 Points)
Replied 13 April 2021

It might that penalty might be issued

Harmehar Kaur (84 Points)
Replied 13 April 2021

But there is no gst in tcs

CA. Sourav Sarkar (Chartered Accountant ) (24578 Points)
Replied 13 April 2021

Oh yes, if there is TCS then gst is not applicable.. then there is no requirement..
I didn't observed carefully your query

Mohanraj J (1162 Points)
Replied 14 April 2021

Did u issued Debit Note only the value of TCS? or u added any GST against those Debit notes?

CMA Poornima Madhava (CMA) (13097 Points)
Replied 14 April 2021

Originally posted by : Harmehar Kaur
	the debit note which we are issuing for collectinh tcs do we need to ahow that debit notes in gstr 1 return , if yes then in which table and how we need to show

Assuming that you are referring to TCS u/s 206C(1H), as no GST component is involved in such debit notes, I think it is not necessary to upload such transactions as part of GSTR1.