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Debit Note Generator

Issue a GST debit note when an invoice you've raised charged too little — a lower rate than agreed, extra quantity supplied, tax under-charged, or freight and packing billed later. Link it to the original invoice, list the additional amounts with GST, and download a PDF.

Rates and rules last reviewed:

For guidance only

This calculator gives an estimate for general information. It is not tax or legal advice. Check the applicable rate and rules for your case on the official sources below or with a qualified professional.

How to use the Debit Note Generator

  1. Enter the debit note number and date, and the original invoice number and date.
  2. Choose the reason for the debit.
  3. List only the additional amounts, with the GST rate of the original supply.
  4. Download, send it to your customer and report it in your GST return.

When to issue a debit note

  • The taxable value on an invoice was lower than it should have been — for example, a price revision agreed after the sale.
  • The tax charged was less than the tax payable.
  • Additional goods or charges were supplied against the same order.

A debit note increases your output tax, and the customer can claim input tax credit on it like an invoice. It must refer to the original invoice.

Details a debit note must show

  • The words “Debit Note”, a serial number (up to 16 characters, unique for the year) and the date.
  • Your name, address and GSTIN; the customer's details and GSTIN if registered.
  • The number and date of the original invoice.
  • The additional taxable value, GST rate and GST amount.
  • A signature.

Debit notes between businesses

Outside GST, buyers sometimes issue a “debit note” to a supplier to claim a reduction — for example, for goods returned. Under GST, that adjustment is made by the supplier issuing a credit note. Use the Credit Note Generator for those cases.

Your data stays with you

Everything you type stays in your browser and is saved on this device only. Nothing is uploaded to our servers.

Worked example

Price revised from ₹480 to ₹500 per unit on 100 units

  1. Difference = 100 × ₹20 = ₹2,000 taxable
  2. GST 18% = ₹360

Debit note for ₹2,360 against the original invoice

Important notes

  • Show tax at the rate that applied to the original supply.

Frequently asked questions

Who issues a debit note under GST?

The supplier, when the original invoice under-charged the value or tax.

Can the customer claim input tax credit on a debit note?

Yes, a registered customer can claim credit on a valid debit note, subject to the usual conditions.

Can I issue a fresh invoice instead of a debit note?

For an increase in the value of a supply already invoiced, a debit note referring to that invoice is the correct document. A new supply needs a new invoice.

Sources and review

Last reviewed on by the BizToolsIndia editorial team. Official references:

Spotted an error or a rate change? Tell us.

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