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

Customer Missed Debit Note in Tax Return; Must Add to GSTR-1 for GST Input Credit Claim A customer issued a debit note in October 2022 but did not include it in their tax return, preventing the other party from claiming GST input credit. One respondent advised ensuring the customer includes the debit note in their next GSTR-1 filing, which would allow the credit to appear in GSTR-2B for claiming. Another respondent clarified the distinction between debit and credit notes, emphasizing that the customer must upload the note details in GSTR-1. A third respondent confirmed that the debit note for FY 22-23 can still be added to the customer's GSTR-1.