A debit note adds charges the supplier forgot to invoice — freight, installation, interest on a delayed payment, a shortage penalty — or records a note raised by the buyer for short or defective receipt. Fill it in and download a print-ready PDF.
The variant decides the ground, the pre-filled charge line and whether the note is raised by the supplier or the buyer.
The invoice was raised on an ex-works basis, so transport is now billed separately. The freight is added to the invoice value with GST on top.
Compulsory particulars: Debit note number and date, original invoice number and date, description of the charge, HSN/SAC, amount of tax added
The debit note must clearly state the invoice number and date it is being raised against.
The registered person who issued the original invoice and is adding the supplementary charge.
Tick every ground that applies. The ticked lines are compiled into a single narrative on the note.
Point the buyer to the clause of the contract or purchase order that permits the charge.
Address
Phone: — · State: —
GSTIN: — ·
Debit Note No.: —
Date: —
Issued By: —
Invoice No. — dated — · Invoice value — · Place of supply —
Billed To (Buyer)
Buyer
Address
Phone: —
GSTIN: —
Supplier
Supplier
GSTIN: —
GSTR-1 doc type: DN — Debit Note
| # | Charge / Service Added | HSN / SAC | Qty | Rate | GST% | Tax | Amount |
|---|---|---|---|---|---|---|---|
| No charge lines yet | |||||||
| Original Invoice Value | ₹0.00 |
| Taxable Value of Charges | ₹0.00 |
| Additional Charges (taxable) | ₹0.00 |
| Tax on Added Charges | ₹0.00 |
—
A debit note pushes the invoice value up; a credit note pulls it down. They are reported to the GST department under different document types, and confusing the two is one of the most frequent reasons an ITC claim gets pulled up in assessment.
| Point of comparison | Debit Note | Credit Note |
|---|---|---|
| Who issues it | Supplier adding charges to an invoice already raised (or the buyer, for short / defective receipt) | Supplier, against an invoice he has already raised |
| Effect on the invoice value | Increases it — the buyer has to pay more | Reduces it — the buyer owes less, or gets a refund |
| Effect on GST | Adds new tax on the supplementary charge. The original tax is not reduced | Reverses the tax already charged (100% on full cancellation, proportionate on a partial return) |
| GSTR-1 document type | DN — Debit Note by the supplier · D — by the recipient | C — Credit Note |
| Typical reason | Freight, installation, interest on delay, job-work charges, shortage penalty | Goods returned, damaged, short supplied, or a price correction after invoicing |
| Compulsory particulars | Invoice no. & date Charges added Reason if additional | Invoice no. & date Reason Goods credited Tax reversed |
| Number series | Separate series, typically DN-001 onwards | Separate series, typically CN-001 onwards |
| Time limit | Best raised in the same month the extra charge is incurred | Up to 30 November of the following financial year (Section 34) |
Freight, installation, interest, shortage penalty or a note raised by the buyer. The grounds checklist and a starter charge line load instantly.
Enter the number, date and value of the invoice being topped up. The revised value is computed from those three numbers, not guessed.
Each line carries its own HSN or SAC, quantity, rate and GST slab. Tick the grounds that apply and they compile into the note narrative.
Get the PDF signed by the buyer, then report the same debit note number in GSTR-1 for the month in which it was issued.
A debit note is a document used to add supplementary amounts to a tax invoice that has already been issued, without having to cancel and re-issue that invoice. The usual triggers are charges that simply could not be computed at the time of billing — freight and packing on an ex-works sale, installation and commissioning, annual maintenance, job-work or subcontracting charges, and interest on a delayed payment. It may also carry a contractual penalty, for instance a shortage in delivered quantity or damage in transit that the contract makes the buyer's cost. A debit note must state the number and date of the invoice it refers to, describe each charge with its HSN or SAC code, and show the rate and amount of tax added. In GSTR-1 it is reported as document type DN, in its own number series (DN-001, DN-002 …), alongside the original invoice reference.
The point most people get wrong is the tax effect. A debit note does not reduce the supplier's liability on the original supply — that is what a credit note does. It simply increases the value of the supply, and the GST charged on the added amount becomes a fresh liability for the period in which the note is issued. There is also a distinct case worth knowing: where a buyer finds a short supply or defective goods on inward inspection, the recipient raises a debit note against the supplier, and that document is reported in GSTR-1 as type D rather than DN, because it reduces the recipient's input tax credit rather than the supplier's output liability. This tool handles both situations, splits the tax correctly into CGST and SGST or a single IGST line based on the two states, and prints the revised invoice value in figures and in words.
Every business document has its own legal shape. Build the rest of your paperwork with the same free, instant-PDF approach.
My Metaji adds freight, installation and interest to the original invoice automatically, numbers the note in its own series and keeps GSTR-1 ready to file.
Download My Metaji Free →