We have issued debit to our Customer on 17th Feb,2022 for freight charges of Rs. 8,745/- +GST and same has been uploaded on GSTN server in Feb-22 GSTR-1.
Now Customer has noticed that we have charged excess freight amount of Rs.998/-+ GST and they have issued us Debit Note for the same amount (Copy Enclosed). Further they have requested us to issue a credit Note against the same.
Also note that we have started E-invoicing w.e.f. 01/04/22.
Whether we have to issue credit note to them for the same amount. if yes whether we have to generate IRN for the same credit note.
Business Advised to Issue Credit Note with GST and IRN for Excess Freight Charges Post E-Invoicing Adoption A business issued a debit to a customer for freight charges, which included an excess amount. The customer issued a debit note for the excess and requested a credit note. The business inquired whether a credit note should be issued and if an Invoice Reference Number (IRN) is needed, given their adoption of e-invoicing from April 1, 2022. Respondents advised issuing the credit note with applicable GST and generating an IRN, as e-invoicing requirements apply to credit and debit notes issued after April 1, 2022. (AI Summary)
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