Doubt I need clarification please

This discussion clarifies the use and filing of debit and credit notes under GST. It explains that only the supplier can issue these notes, which are used to correct errors in taxable value or tax charged, or when goods are returned or found deficient. While the supplier uploads them, the buyer uses them to claim or reverse Input Tax Credit (ITC). The conversation also touches upon how these adjustments are reflected in GSTR-1 and GSTR-3B, particularly for sales to unregistered persons.