GST DEBIT NOTE QUERY.

This discussion clarifies when interest is applicable on GST debit notes. If a debit note rectifies an earlier mistake or undercharged tax from the original invoice date, interest is generally applicable from the original invoice's GSTR 3B due date. If the increase in taxable value arises after the invoice, interest may not apply, though this can be subject to interpretation. Only one interest calculation is applicable, stemming from the original supply, not for the debit note itself. The time limit for claiming Input Tax Credit (ITC) is typically calculated from the debit note date.