GST – ISSUING OF DEBIT NOTE BY THE BUYER
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 7-3-2019 Last Reply Date:- 8-3-2019 Goods and Services Tax – GST
Got 6 Replies
GST
Dear GST experts,
Some of our suppliers have added Freight charges, Insurance charges in their Bills on their own but not in our Purchase Orders. After receipt of the Invoices, we deny to pay that extra items like this. The suppliers simply ask us to deduct the amount and raise Debit Note. Whether we can raise Debit Note against suppliers Invoice ???
We were informed and come to understand that only Suplliers can raise Credit Note or Debit Note against their own Invices and Buyers can not raise CN or DN against suppliers Invoice under GST act.
Plea
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s Flyer appended below:-
Debit Note in GST
Reply By Ganeshan Kalyani:
The Reply:
Under GST only supplier should issue credit note or debit note as the case may be. However , buyer can issue debit note. In fact buyer is the first person to deny the acceptance of the material or any other cost component in the invoice. So buyer issues debit note based on which supplier issues credit note. Of course credit note or debit note to be issued by supplier for the purpose of compliance in the GST portal in the sense that it auto populates in the GSTR-2A of the recipient compelling him to reverse his input tax credit. Since GSTR 2A matching in not mandatory the purpose of making supplier to upload both the aforesaid note is not visible.
Reply By G
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