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Nitesh Bherwani   23 July 2021

Query regarding generating Dr. & Cr. Note on portal

If the receipent has generated Debit Note on portal through filing his GSTR-1 regarding the supply made to him by the supplier, then should the supplier also upload Credit Note in his GSTR-1 against such debit note or not..??



 5 Replies

CA Rashmi Gandhi

CA Rashmi Gandhi (Chartered Accountant)     24 July 2021

Only supplier will upload debit note and credit note in GSTR-1.
Receiver has to reverse ITC in respect of such credit note.
1 Like
Nitesh Bherwani

Nitesh Bherwani   25 July 2021

Actually it's about a company (recipient) which has charged Penalty through debit note towards its supplier (also uploaded in GSTR-1)

so my ques is whether supplier is required to upload Credit Note in its GSTR-1 against such debit note or not...??
CMA Poornima Madhava

CMA Poornima Madhava (CMA)     25 July 2021

Yes, the supplier is required to upload credit note in this case.

CA Altamush Zafar

CA Altamush Zafar (GST Consultant)     25 July 2021

If the recipient is charging penalty then it is a separate supply and the company will issue invoice..

What you are doing is somewhat alternative but not at all suggested. In this the recipient will issue debit note but not upload in the GST returns. Correspondingly the supplier will issue credit note which he will upload in his GST returns. You will reverse the ITC. But this is not suggested at all.

Issue a fresh invoice for penalty where you become the supplier for tolerance service.

For more further clarification you can mail me

CA Rashmi Gandhi

CA Rashmi Gandhi (Chartered Accountant)     25 July 2021

Check your GSTR-2A, if supplier has not uploaded such debit note then only you need to upload in your GSTR-1.

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