Where we show debit not in gst return

KALPESH PATEL (service) (37 Points)

09 March 2021  

We have raised invoice of Rs. 100/- and received debit note of Rs. 10/- from party.

My question is where I saw this debit note in GST return. Is it necessary to issued credit note to party and saw it in GSTR-1  or we can claim in credit in GSTR-3B ?