Billing & compliance
Sales returned? Discount after billing? Issue a Section 34–compliant credit note that references the original invoice, adjusts CGST/SGST or IGST correctly, and exports as a clean PDF for GSTR-1 filing.
GST credit note
Under Section 34 of the CGST Act, a credit note must reference the original tax invoice and be reported in GSTR-1. Confirm filing timelines with your CA.
Columns: description · qty · rate ₹ · GST %
Credit note (GST)
GSTIN: 29ABCDE1234F1Z5
12 Industrial Area, Bengaluru 560001
CN-0001
Date: 2026-09-10
Reason: Sales return
Credited to
Client Name
Original invoice
Reference required
A credit note must reference the original tax invoice number under Section 34(1).
| Description | Qty | Rate | GST % | Taxable |
|---|---|---|---|---|
| Wooden dining chair | 2 | ₹4,500.00 | 18% | ₹9,000.00 |
FAQ
Whenever a taxed supply changes after invoicing — goods returned, a discount given after the sale, rate corrections, short supplies, or a fully cancelled invoice. Section 34 of the CGST Act requires the supplier to issue a credit note referencing the original tax invoice so both parties' GST records adjust correctly.
At minimum: your name, address, and GSTIN; the recipient's details; a consecutive credit note number and date; the original invoice's number and date; the value of taxable supplies reduced, tax amount reduced, and the reason. This tool includes every mandatory field.
Yes — it must be issued before 30 November following the end of the financial year of the original supply, or the date of filing the annual return, whichever is earlier. It must also be reported in your GSTR-1 for the period in which it was issued. Confirm exact dates with your CA.
It follows the original invoice's place of supply. Same-state sales split tax equally into CGST and SGST; sales to another state use IGST. The toggle updates the breakdown instantly.
Disclaimer: This tool prepares documents based on general GST rules. Filing timelines and special cases vary — confirm with your chartered accountant before filing returns.
