GST - ISSUING OF DEBIT NOTE BY THE BUYER

[SAFETAB LIFESCIENCE]

Dear GST experts,

Some of our suppliers have added Freight charges, Insurance charges in their Bills on their own but not in our Purchase Orders. After receipt of the Invoices, we deny to pay that extra items like this. The suppliers simply ask us to deduct the amount and raise Debit Note. Whether we can raise Debit Note against suppliers Invoice ???

We were informed and come to understand that only Suplliers can raise Credit Note or Debit Note against their own Invices and Buyers can not raise CN or DN against suppliers Invoice under GST act.

Please clarify.

AI Summary

Buyers Can't Issue Debit Notes for GST Adjustments; Only Suppliers Can. Compliance Requires Supplier-Issued Credit Notes. A buyer inquired about issuing a debit note under the GST framework when suppliers add unexpected charges, such as freight and insurance, not included in purchase orders. Experts clarified that under GST, only suppliers can issue credit or debit notes for their invoices, which they must upload in their GST returns to adjust tax liabilities. Buyers can issue debit notes for internal accounting, but these cannot be uploaded in GST returns. The buyer's debit note prompts the supplier to issue a credit note, essential for compliance and tax adjustments on the GST portal.