TaxTMI 
TaxTMI 
Dear Sir, How to prepare debit note for differential tax payment of 10% (18% -28%) which suffice criteria w.r.t IRN generation, GSTR1 upload and entires in the books of accounts. Please guide.
Debit note for differential tax payment
31 Mar 2022 
4 Replies 
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GST differential tax compliance: issue a debit note reflecting original taxable value and notify department when portal limits force adjustments.
Issue the debit note stating the original taxable value and the differential tax rate; generate the IRN as the portal permits and thereafter adjust the GSTR 1 entry (by referencing the original invoice rate and editing tax to reflect the differential) to secure correct accounting treatment and reconciliation, and send an intimation to the tax department explaining the portal limitation and the disclosure approach adopted. (AI Summary)
Issue the debit note stating the original taxable value and the differential tax rate; generate the IRN as the portal permits and thereafter adjust the GSTR 1 entry (by referencing the original invoice rate and editing tax to reflect the differential) to secure correct accounting treatment and reconciliation, and send an intimation to the tax department explaining the portal limitation and the disclosure approach adopted. (AI Summary)