Debit note under GST by buyer of goods

This discussion explores whether a buyer of goods can issue a debit note under GST when overcharged by a supplier who refuses to issue a credit note. While a buyer can record a debit note in their accounts, it won't reduce their tax liability or input tax credit (ITC) unless the supplier issues a corresponding credit note and reports it in their GSTR1 return. The recipient's ITC is dependent on the supplier's filings.