Credit Note & Debit Note Format (Section 34)
Legal documents under Section 34 of CGST Act for sales returns, post-sale discounts, and rate corrections.
Samjhein: Credit & Debit Notes Kya Hota Hai Aur Kab Zaroori Hai?
Agar customer ne becha hua maal wapas kar diya, ya aapne bill banne ke baad extra discount diya, to original invoice ko delete ya modify nahi kiya jata. Uske badle official "Credit Note" issue kiya jata hai taaki aapka extra GST liability adjust ho sake.
📄Sample Standard Credit & Debit Notes Preview
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Om Sanitaryware & Tiles Depot
88 Marble Market, Morbi, Gujarat - 363642
GSTIN: 24AAAFO1122K1Z9 | State: Gujarat (24)
Number: CN/2026-27/0034
Date: 06-Oct-2026
BILLED TO / BUYER DETAILS:
Modern Building Supplies
Bandra West, Mumbai, Maharashtra - 400050
Buyer GSTIN: 27AABCM8899P1Z5 | State: Maharashtra (27)
| Item Description | HSN | Qty | Rate | Taxable | GST % | Total (₹) |
|---|---|---|---|---|---|---|
| Glazed Vitrified Floor Tiles (Returned Damaged) | 6907 | 20 Boxes | ₹850 | ₹17,000 | 18% | ₹20,060 |
Notes: Credit issued against Original Tax Invoice #INV-2026/890 dated 22-Sep-2026 due to transit breakage.
• This credit note will be adjusted against upcoming billing.
Computer Generated Invoice using GSTApply.com
Authorized Signatory
GST Niyam ke Anusaar Mandatory Rules & Fields
Original Invoice Reference Number & Date
Section 34 ke mutabiq original tax invoice ka number aur date mention karna mandatory hai.
Reason for Issuance
Sales return, deficiency of service, post-sale turnover scheme, ya rate correction.
GST Tax Adjustment Value
CGST, SGST ya IGST ka exact amount jo reduce ya increase ho raha hai.
Kin Vyapariyon Aur Situations Me Iska Upyog Hota Hai?
- ✓Retailers returning expired or damaged medicines to pharma distributors.
- ✓Year-end volume discounts and turnover rebates given to dealers.
- ✓Price correction where goods were charged at higher rate by mistake.
GSTApply me 30 Second me Credit & Debit Notes Banayein
Manual calculation aur galti ka koi jhanjhat nahi
GSTApply me original invoice open karein.
"Create Return / Credit Note" button dabayein.
Returned quantity enter karein — software tax aur stock ledgers ko automatically update kar deta hai.
Aam Vyapariyon Ke Sawaal (FAQs)
Q.Credit Note issue karne ki time limit kya hoti hai?
Financial year khatam hone ke baad 30th November tak ya annual return file karne se pehle Credit Note issue kiya ja sakta hai.
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