Debit note format under GST section 34

Based on CGST Act 2017, section 34 · Reviewed November 2026

A debit note raises the amount a buyer owes on an invoice already issued. Under GST section 34(3) the supplier issues one when the invoice showed too little value or tax. Fill in the debit note below against the original invoice number and download it.

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Debit note

Debit note no.

Against invoice no.

Issue date

Due in (days)

Currency

From

Bill to

Address, phone, tax ID

Client address, tax ID

1,200.00

Tax name

Tax %

Split into CGST and SGST (India)

SubtotalUSD 1,200.00

Total dueUSD 1,200.00

Payment instructions

Notes and terms

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What it includes

Supplier name, address and GSTIN
Debit note number
Date of issue
Recipient name, address and GSTIN or UIN
Against invoice number and date
Reason for the debit note
Taxable value of the difference
Rate and amount of CGST and SGST, or IGST
Total debited
Signature

Debit note: full text

DEBIT NOTE

[Supplier legal name]
[Address, City, State, PIN]
GSTIN: [07AAAAA0000A1Z5]

Debit note no.: [DN/26-27/0007]          Date: [06-11-2026]
Against invoice no.: [PK/26-27/0142]     Invoice date: [10-10-2026]

Issued to:
[Recipient name]
[Recipient address]
GSTIN / UIN: [07BBBBB0000B1Z3]
Place of supply: [Delhi (07)]

Reason: [Rate revised from ₹420 to ₹450 per carton as agreed on [date]]

Description                           HSN      Qty     Rate (₹)   Taxable (₹)
[Rate difference, corrugated carton]  [4819]   [100]   [30]       [3,000]
                                                       CGST 9%    [270]
                                                       SGST 9%    [270]
                                                       [IGST 18%]  [0]
                                                       TOTAL      [3,540]

Amount in words: [Three thousand five hundred forty rupees only]

The amount above is added to the balance of invoice [PK/26-27/0142].
Please pay by [date] to [bank, A/c, IFSC] or UPI [id@bank].

For [Supplier legal name]

Authorised signatory: ______________________

When section 34 asks for a debit note

Section 34(3) of the CGST Act 2017 covers one situation. The tax invoice shows a taxable value or tax lower than what the supply carries.

The price went up after the invoice, such as a rate revision agreed with the buyer.
The invoice left out freight, packing or another charge that belongs to the supply.
The wrong GST rate went on the invoice, such as 12% instead of 18%.
Extra quantity was delivered and accepted after the invoice.

The Explanation to section 34 says a debit note includes a supplementary invoice. Both names describe the same correction upward.

What rule 53 requires and where it goes

Rule 53(1A) of the CGST Rules 2017 lists the particulars of a credit or debit note. Each one has a place in the format below.

Rule 53(1A)	What it requires	Where it goes
(a)	Supplier name, address and GSTIN	Header
(b)	Nature of the document	Title «Debit note»
(c)	Consecutive serial number up to 16 characters, unique for the financial year	Debit note no.
(d)	Date of issue	Date
(e)	Recipient name, address and GSTIN or UIN if registered	Issued to
(f)	Unregistered recipient name, delivery address, State and code	Issued to
(g)	Serial number and date of the original tax invoice	Against invoice no. and date
(h)	Taxable value, rate of tax and the tax debited	Lines and tax rows
(i)	Signature or digital signature of the supplier	Signatory block

Debit note or credit note

	Debit note	Credit note
Section	34(3) and (4)	34(1) and (2)
Effect	Raises the value or tax	Lowers the value or tax
Typical cause	Price revision, missed charge, low rate	Returns, excess billing, deficient supply
Issued by	The supplier	The supplier
Effect on GST	Supplier pays more output tax	Supplier reduces output tax, with conditions

Section 34(4) puts the debit note in the return for the month of issue. The tax goes up that month.

A debit note worked out

A packaging firm billed 100 cartons at ₹420 on invoice PK/26-27/0142 dated 10-10-2026. The agreed rate was ₹450. The buyer is in the same State.

Line	Amount (₹)
Rate difference ₹30 × 100 cartons	3,000
CGST 9%	270
SGST 9%	270
Debit note total	3,540

The debit note DN/26-27/0007 goes out on 06-11-2026 against invoice PK/26-27/0142. The buyer now owes ₹3,540 more than the original invoice.

Checklist before the debit note goes out

Confirm the original invoice number and date from your sales register.
Work out the difference per unit and multiply by the quantity supplied.
Apply the GST rate of the original supply to the difference.
Use the next number in the debit note series for this financial year.
Write the reason in one line so the buyer's accounts team can approve it.
Send it with the original invoice attached and a date to pay.

The generator opens as a debit note with an «Against invoice no.» field. Type the original number there and it prints under the title.

The buyer's debit note voucher

In accounting a buyer often raises its own «debit note» when it sends goods back. That note debits the supplier account in the buyer's books.

For GST the document that counts on a return is the supplier's credit note. The buyer's voucher is an internal or commercial record. Keep both names straight when a supplier asks which one you mean.

Common debit note mistakes

No original invoice number. Clause (g) asks for the invoice number and date every time.
Using the invoice series. Debit notes run their own series, such as DN/26-27/0001.
Issuing a fresh invoice for the difference. Section 34 asks for a debit note instead.
Charging tax at a new rate on the old value. The difference carries the rate of the original supply.
Declaring it late. Section 34(4) ties it to the return of the month of issue.

Collect the difference

A debit note is a new amount the buyer did not plan for. It gets forgotten unless someone follows it up.

Makatea adds the debit note to the customer balance. It sends a polite WhatsApp reminder with the note attached before the due date and again after it.

When the payment arrives Makatea records it and the balance closes. The first 14 days are free and need no card.

Free on Makatea: rent receipt template · free invoice generator

Frequently asked questions

Who issues a debit note under GST?

The supplier. Section 34(3) gives the duty to the registered person who made the supply.

Is a supplementary invoice the same as a debit note?

Yes. The Explanation to section 34 says a debit note includes a supplementary invoice.

Can one debit note cover several invoices?

Yes. Section 34 allows one or more debit notes for supplies made in a financial year. List every invoice number and date.

Does a debit note need GST on it?

Yes when the original supply was taxable. Rule 53(1A) asks for the taxable value, the rate and the tax debited.

When is the debit note declared in the return?

In the return for the month in which it is issued, under section 34(4).

Is the buyer's debit note voucher a GST debit note?

No. It is the buyer's own accounting record for a return. Under GST the supplier issues a credit note for returned goods.

Does this page report the debit note to the GST portal?

No. Reporting happens in your GST return or the e-invoice portal. This format is for the document and the collection.

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