What it means
If the taxable value or tax on an invoice turns out lower than it should be, section 34(3) has the supplier issue a debit note for the difference. It carries the same particulars as a credit note under rule 53(1A), is reported in GSTR-1, and the buyer can claim the extra credit once it appears in GSTR-2B. For e-invoicing businesses it needs its own IRN.
Example
Kaveri Agencies billed 200 kg of brass fittings at ₹600 a kg on 3 Nov 2026. A metal-price clause in the contract raises the price to ₹630 a kg. On 15 Nov it issues a debit note:
| Line | Amount |
|---|---|
| Price difference, 200 kg × ₹30 | ₹6,000 |
| IGST 18% | ₹1,080 |
| Total debited | ₹7,080 |
Common mistakes
- Treating a buyer’s purchase-return note as a GST debit note. When goods go back, the supplier’s credit note is the GST document; the buyer’s “debit note” is only an internal record.
- Raising a fresh tax invoice for the difference, which double counts the original sale.
- Forgetting the IRN on a debit note when you e-invoice.
In MyRecords
A debit note is a sales invoice marked as a rate adjustment (debit note) against the original invoice. It prints as a Debit Note, posts to the ledger and goes into the GSTR-1 file with credit notes. For goods you send back, “Debit note (choose what)” on the supplier’s bill makes the purchase return, which reduces your input tax credit.