Debit Note Generator
A GST debit note, also called a supplementary invoice, against an original tax invoice for an undercharge or additional supply.
Document
Supplier (issuing)
Recipient (customer)
| Description of goods / services debited | HSN/SAC | Qty | Rate | Disc | GST | Taxable | Amount | |
|---|---|---|---|---|---|---|---|---|
| 10,000.00 | 11,800.00 | |||||||
| 0.00 | 0.00 |
Notes & terms
How it works
Reference the invoice
Enter the original invoice number and date. A debit note without them cannot be matched by the recipient.
What was undercharged
List the difference: a price revision, extra quantity or the tax shortfall, at the correct GST rate.
Print and report
Print / Save PDF and declare the note in GSTR-1 for the month of issue; the extra tax is payable with that return.
Debit notes under Section 34(3)
A supplier issues a debit note when the taxable value or tax on an invoice turns out to be too low: a price escalation clause kicks in, more was supplied than invoiced, or the wrong GST rate was applied. It is treated as a supplementary invoice: the additional tax is paid in the month of issue, and the recipient can claim the credit, subject to the usual Section 16 conditions.
No time limit for issue
Unlike a credit note, a debit note can be issued whenever the undercharge is found, but interest runs from the original due date.
Recipient's credit
Since 2021 the recipient's time limit for claiming credit runs from the debit note date, not the original invoice date.
Customer-issued debit notes
A buyer's internal debit note (for returns) is not a GST document; the supplier's credit note is what adjusts tax.
Numbering
Its own series, e.g. DN-2026-27-0001.