Where we show debit not in gst return

When you receive a debit note from a supplier, it typically signifies a reduction in the value of goods or services. To correctly reflect this in your GST returns, you should issue a credit note against the received debit note. This credit note must be declared in your GSTR-1 filing. Subsequently, you can claim the corresponding credit in your GSTR-3B, which will reduce your overall GST liability.