Debit note under GST by buyer of goods

As per section 34 of the CGST act 2017 , only supplier can issue Credit Note or Debit Note , for reasons given in the section 34 of the CGST act , to reduce or to increase tax liability and file the return GSTR1 and GSTR3B
In your case , you can issue Debit Note and show in books of accounts, however no liability will be reduce in the return , unless he ( supplier ) issue credit note and file return .

Yes completely agree with Mr. Prasad , As the credit of ITC available to Recepient on the basis of 2B ,So unless until the supplier report the Credit Note in GSTR 1 it won't be reflected in 2B .