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

Debit note for rate difference: disclose as adjustment in GSTR-1 to reflect amended outward supply details.
Debit notes issued for rate differences against purchase invoices are adjustments to outward supplies and must be reported in GSTR-1 by entering the debit note details in the designated adjustments column to reflect the amended invoice particulars and increased taxable value.