Merchant documents
Under-charged on an earlier invoice? Issue a Section 34 debit note to increase tax payable — with original invoice reference, additional line items, and automatic GST calculation.
GST debit note
Debit Note
Date: 2026-09-10
Supplier
—
Buyer
—
Original invoice: INV-0042
Original invoice understated the value of supply
| # | Description | Qty | Rate | GST% | Amount |
|---|---|---|---|---|---|
| 1 | Additional charge: delivery | 1 | ₹1,200 | 18% | ₹1,200 |
FAQ
Issue a debit note when a previously issued tax invoice understates the taxable value or the tax charged — for example, you billed ₹10,000 but the correct value is ₹12,000. The debit note increases the tax payable by the difference. Section 34 of the CGST Act requires both supplier and buyer to adjust their returns accordingly.
A credit note reduces the original invoice (returns, discounts, corrections downward). A debit note increases it (under-charged tax, missed line items, post-shipment additions). Both reference the original invoice number and date and must be issued within the Section 34 time window.
Yes. Section 34 explicitly requires the original tax invoice reference. Without it, the debit note may be invalid for GST purposes and the buyer cannot claim the additional input tax credit.
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Credit notes, debit notes, and tax invoices — the full Section 34 toolkit.
