https://www.taxtmi.com/forum/issue?id=113197 Section 34(3) confines debit note issuance to the supplier when taxable value or tax is understated; recipient issued debit notes lack GST relevance. Supplier issued debit notes must be reported in the return for the month of issue. Post sale trade discounts should be reflected by supplier credit notes with GST impact recorded in GSTR 1 and GSTR 3B so that output tax is reduced or input tax credit reversed accordingly. A separate query on ITC for factory repairs remains unanswered in the record. en-us Thu, 14 Dec 2017 15:30:45 +0530 Thu, 23 Jan 2025 15:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113197 Section 34(3) confines debit note issuance to the supplier when taxable value or tax is understated; recipient issued debit notes lack GST relevance. Supplier issued debit notes must be reported in the return for the month of issue. Post sale trade discounts should be reflected by supplier credit notes with GST impact recorded in GSTR 1 and GSTR 3B so that output tax is reduced or input tax credit reversed accordingly. A separate query on ITC for factory repairs remains unanswered in the record. Discussion-Forum GST Thu, 14 Dec 2017 15:30:45 +0530 https://www.taxtmi.com/forum/issue?id=113197