Is it mandatory to show debit note in GSTR1?

Debit note is a document issued by a supplier under Section 34(3)of CGST Act, 2017, when there is a need of increase in taxable value or increase in GST charged in invoice.

The tax liability of the supplier will increase, as and when the Debit Note is issued by the supplier.

It is to be noted that a debit note can be issued by a recipient also when the goods are returned or damaged in transit. But under GST, only supplier can issue the debit note.