Is Debit note entered by purchaser in GSTR-1

Is Debit note entered by purchaser in GSTR-1 or by seller ???
Replies (3)
Debit note is a big term so we can say so ' Debit note includes Purchase return also. Concerning points related to the query :
1) GSTR 1 details only created by a seller.
2) Seller provides both debit and credit notes in GSTR 1 but here seller give debit note
( a) if the original invoice amount is increasing in any way. for eg. Seller wrongly charged less amount in invoice for the goods, or/ and
( b) Seller charging any extra amount from the recipient of goods/ services on account of any interest or other reason which was not mentioned in original invoice
3) Purchase return would come to Purchaser in GSTR 2A for which he has to just accept if correct or take modification or add action according to situation. But it's not his responsibility to show purchase return as a debit note anywhere
Purchaser does not have to show any documents regarding purchase or purchase return in gstr1

ok sir understood your point 

but how to make entries in gstr3b of that purchase return..

till now i have been doing purchase return as below mentioned


TOTAL TAXABLE SALE 100000               TAX @ 5% 5000
TOTAL SALES RETURN 50000               TAX @ 5 % 2500

TOTAL PURCHASE    200000                  TAX @ 5 % 10000

TOTAL PURCHASE RETURN   25000     TAX @ 5%   1250

 

 

so in GSTR3B COLUMN 3.1 

TAX ON OUT WARD SUPPLIES 

now total taxable value according to portal help section showing is

total sale - credit notes(sales return) + debit notes(purchase return)

so my total taxable value is 

100000 - 50000 + 25000

i.e. 75000/- (this figure to be filled in taxable value)




PLZ CLARIFY THAT IS THIS A CORRECT WAY TO FILL THE ENTRY IN GSTR3B COLUMN

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