Purchase return - recipient books

Dear Friends

X purchased goods from Y but now he is returning those goods to Y.

What will be treatment in the books of X?

Section 34 of CGST Act says that in this case supplier will issue credit note to recipeint.

so does X has to call Y and ask him to issue credit note.

cant X issue debit note?

on reading section 34, it appears that debit notes and credit notes under GST can be issued only by the supplier.

regards

shivani