DEBIT NOTE AGAINST PURCHASE INVOICE

[NAREN KHATRI]

RESPECTED SIR/S,

WE RECENTLY ISSUE DEBIT NOTE FOR RATE AGAINST PURCHASE INVOICE

WHERE TO SHOWN THIS DEBIT NOTE IN GSTR 1 OR GSTR 2

THANKING YOU.. IN ADVANCE..

[NAREN KHATRI]

PLZ. READ RATE AS RATE DIFFERENCE (I.E. DEBIT NOTE FOR RATE DIFFERENCE)

[Rajagopalan Ranganathan]

Sir,

The details are to be filled up under column 9 of GSTR-1

AI Summary

Clarification Issued: Debit Note for Rate Differences Must Be Recorded Under Column 9 of GSTR-1 A query was raised regarding the issuance of a debit note for rate differences against a purchase invoice and where it should be reported in the GST returns. The clarification provided indicated that such a debit note should be recorded under column 9 of GSTR-1.