GST on Discount received

This discussion revolves around the Goods and Services Tax (GST) implications when a seller provides a discount on previous invoices and issues a credit note. Key questions include whether a debit note is required from the buyer's side, how this impacts HSN summaries and the Profit & Loss account, and how to correctly report these transactions in GSTR-3B. There's a debate on whether issuing a debit note is mandatory when the seller has already issued a credit note, especially concerning the reversal of Input Tax Credit (ITC).