https://www.taxtmi.com/forum/issue?id=114731 Under GST, tax-affecting adjustments must be made by the supplier through issuance and upload of a credit note or debit note in the supplier's GST returns; buyer-issued debit notes serve only as internal accounting documents and cannot be uploaded in the buyer's GST returns to alter output tax or input tax credit. The supplier should issue and upload the corrective credit note so the supplier reduces output tax and the recipient adjusts input tax credit, with the change reflected in the recipient's GSTR-2A. en-us Thu, 07 Mar 2019 10:01:15 +0530 Thu, 23 Jan 2025 15:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114731 Under GST, tax-affecting adjustments must be made by the supplier through issuance and upload of a credit note or debit note in the supplier's GST returns; buyer-issued debit notes serve only as internal accounting documents and cannot be uploaded in the buyer's GST returns to alter output tax or input tax credit. The supplier should issue and upload the corrective credit note so the supplier reduces output tax and the recipient adjusts input tax credit, with the change reflected in the recipient's GSTR-2A. Discussion-Forum GST Thu, 07 Mar 2019 10:01:15 +0530 https://www.taxtmi.com/forum/issue?id=114731