GST - E INVOICE FOR DEBIT NOTE (12.04.2021)

[SAFETAB LIFESCIENCE]

Dear Experts,

We started issuing E invoice from 01.04.2021 since we crossed the limit in the PFY.

Now, we have to issue one Debit Note to our customer. Please confirm whether we have to issue / generate Debit Note in E-invoice portal and issue DN with QR code. Is it mandatort or optional.

[Rajagopalan Ranganathan]

Sir,

Only the credit and debit notes issued under Section 34 of CGST/SGST Act needs to be reported in e-invoicing. However, Financial/commercial credit notes i.e., without GST is not required to be reported in e-invoicing.

[Ganeshan Kalyani]

Yes Sir debit note with GST should have QR code.

AI Summary

E-invoicing for debit notes required where GST is charged; such notes must be reported and include a QR code.
Debit and credit notes that alter taxable value or tax liability must be reported under the e-invoicing regime, while purely financial/commercial credit notes without GST adjustments need not be reported. A debit note attracting GST and reportable under e-invoicing should be generated through the e-invoice system and include the requisite QR code as part of the e-invoice output.