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

Credit note requirement: supplier must issue and upload corrective notes for GST tax adjustments, buyer notes are accounting only.
Under GST, tax-affecting adjustments must be made by the supplier through issuance and upload of a credit note or debit note in the supplier's GST returns; buyer-issued debit notes serve only as internal accounting documents and cannot be uploaded in the buyer's GST returns to alter output tax or input tax credit. The supplier should issue and upload the corrective credit note so the supplier reduces output tax and the recipient adjusts input tax credit, with the change reflected in the recipient's GSTR-2A.