Doubt I need clarification please

Are asking as a supplier or customer...???

Both supplier and buyer how it practically works

Better to ask any one of the view...
That's can be easy way to understand.

otherwise it's difficult to understand and it's make confusion...

You are the better person sir plse explain

In the GST, credit or debit note will be uploaded on portal only by the supplier.

Customer will claim ITC or reverse ITC in respect of such debit and credit note.

CA Rashmi Gandhi honourable mam, Hi thanks for your precious reply ....

Mam suppose

Mr.sanjay a Chartered Accountant he wants to file GSTR 1 for mr.moorthi a small scale grocery shop ....mr.moorthi unregistered person only local customer


give me a guidelines to how to file gstr1 for this small scale traders and where what are the items to make give me practical exam

Unable to understand just ask me one by one query.

What I understood is that Mr. moorthi is registered dealer dealing with unregistered person

Honourable Rashmi Gandhi mam ,sorry..... Actually I wnat. to ask


supply a goods or supply for unregistered persons how to show in GST returns whether I have to give which value?

Debit and credit applies fir a buyer and seller.

Debit Note & Credit Note under GST are issued as per the Section 34 of the CGST Act 2017 and rule 53 of the CGST rule 2017 . Under GST Law credit note & debit note issued only by the supplier are recognised.

reasons for credit note

1) The taxable value shown in the invoice exceeds the supply

2) The tax charged in the invoice exceeds the tax payable on the supply.

3) The goods supplied are returned by the recipient

4) The Goods / services are found to be deficient.



Reasons for Debit Note

1) The taxable value shown in the invoice is lesser than taxable value in the supply.

2) The tax charged in the invoice is less than the tax payable on the supply.

Also you have to give effects in GSTR1 & GSTR3B , , please refer section 34 of the CGST Act , and confirm.

Originally posted by : MPR Sanjay Kumar
	You are the better person sir plse explain

😇😇😇😇😇

😎😎😎😎😎

@ thank you so much CA honourable Rashmi Gandhi mam, and Prasad nillugal sir and Raja pm sir


for your reply

Credit Note deducted from B2CS sales and debit note taxable value added to B2CS sales

Not b2c sales