Input credit of Debit note

[Murari Agrawal]

One of our customers has raised a debit note in October, 2022 but did not show it in their return. They say they have paid the net tax payable. We are unable to take credit of the GST charged in the debit note. Kindly advise how we can take the input credit.

[Amit Agrawal]

Kindly ask your customer to show debit-note in his next Form GSTR-1 and then, you can avail ITC there-against (i.e. once same appears in Form GSTR-2B at your end).

These are ex facie views of mine and the same should not be construed as professional advice / suggestion.

[Ganeshan Kalyani]

Sir, please confirm if you are referring to a debit note or a credit note. Since you said that you supplier paid net tax. Only credit note can be netted off with the GST payable. Debit note is anyway an additional tax liability which has to be paid. In either of the case, your supplies has be upload the details of debit or credit note in their GSTR-1 return so that it populates to you in your GSTR-2B to claim/reversal input tax credit.

[Shilpi Jain]

Since it is a debit note of FY 22-23 it can still be added in your customers GSTR-1.

AI Summary

Input tax credit contingent on supplier reporting debit note in GSTR-1 so it appears in recipient's GSTR-2B for claim.
A recipient may not avail input tax credit on GST charged in a debit note until the supplier reports that debit note in Form GSTR-1 and it appears in the recipient's GSTR-2B; debit notes increase tax liability while credit notes may offset tax payable, and omitted debit notes can still be added by the supplier in a subsequent GSTR-1 to enable downstream claim or adjustment.