Discount under GST

[Kamdev Senapati]

Dear Experts,

In some cases we have received short payment from customers due to short quantity/rate difference.

These thing comes to notice after received the payment.

Customers are not giving us any debit note.

My Quarry is:-

For accounting purpose shall we book the short payment under discount head....

Please advise....

AI Summary

GST adjustment for short payments: issue a credit note to reverse tax liability and notify customers for return reconciliation.
Short payments due to short quantity or rate differences should be accounted for by issuing a credit note and reversing GST to the extent of the shortage; a credit note may be raised with or without GST, and where GST is adjusted the supplier's liability reduces and the entry appears as a debit note in the customer's return to enable matching and reconciliation.