supplementary for retro

where you have charged less GST . You have to raise supplementary invoice/Debit Note against the Original Invoice.

where you have charged excess GST . You have to raise Credit Note.

tnx sir, but whether we have to match each and every invoice, or can we generate debit note for aggregate value. how to show in GSTR.

Debit Note include a supplementary Invoice .Hence it is better to mention the GST INVOICE against which the supplementary invoice.is raised. For Debit /credit note : Any registered person who is raising the Supplementary Invoice in relation to goods or services or both shall declare the details of such debit/credit notes in the return for the month during which such debit notes been issued and the tax liabilities shall be adjusted in such manner as may be prescribed. There is no time limit for debit notes. For Credit Note :The supplier cannot issue a credit note pertaining to a supply of goods or services or both of a particular financial year later than the (i) month of September following the end of the financial year in which such supply was made or (ii) date of furnishing of the relevant annual return . Whichever is earlier

Sir,  could you please give your feedback,  for Debit or  Credit Note against price increase / decrease in retro effect,  whether we have to issue consolidated debit or credit note for the invoices generated during the month period attaching with annexure.     Or,  we have generate separate debit/credit note for each and every invoice.    F.g.,  In Nov'17  we have issued 500 tax invoices,  after that the customer declar the price decrease on 05-12-2017,  for the invoices with effect from 01-11-2017.      Now,  can we generate one consolidated credit note for entire 500 invoices attaching with the detailed statement of 500 invoices  Or  we have to generate 500 credit notes against 500 invoices,  as per GST rules.   Please support by your reply.