Part amount of gst

you have to issue a debit note @ 10%

but how upload 10% gst in gst return
in return there is no tax salb .

there will be no any rate of 10% so you have play a different game.
in that case you have to issue a debit note 28% and also have to issue a credit note of 18% means 28% debit note - 18% credit note = 10%

sales
party a/c. dr. 118
sales. cr. 100
CGST. cr. 9
SGST. cr. 9

Debit note.
party a/c dr. 10
sales dr. 100
CGST. dr. 9
SGST. dr. 9
sales. cr. 100
CGST. cr. 14
SGST. cr. 14

For the period Fy2017-18, you will not be able to issue credit note or debit note quoting the original invoice.

In my opinion, you have to declare that excess 10% as additional liability in GSTR-9 (hope you have not filed it) and pay the said amount using DRC-03.