Free GST credit note generator
When you have charged too much, because goods came back, a discount was agreed after the sale or a service fell short, a credit note reduces what your customer owes and the GST on it.
A credit note has to name the invoice it adjusts. This generator prints that reference, 'Against invoice … dated …', and leaves off the due date and balance, since nothing falls due on a credit.
- No sign-up
- GST checked by InvoizeFlow
- PDF download
Saved in this browser only.
Your business
Printed at the top of the document, as the supplier.
Your 15-character GST number. Its first two digits are your state.
Bill to
Who the document is addressed to.
Needed for a registered business customer (B2B), so they can claim the input tax credit.
Details
Up to 16 letters, digits, - or /, unique in your series.
The invoice this note adjusts.
Where the supply is made. The same state as yours means CGST and SGST; another state means IGST.
The recipient pays the GST to the government, so the document charges none and says so.
Items
Price each item before GST. The tax is worked out from the rate and the place of supply.
- Item 1
Amount —
Discount on the whole credit note
Taken off the taxable value before GST, spread across the items.
Notes
Logo and signature
Shrunk in your browser, then checked again and redrawn by our server before they are printed.
Logo (optional)
PNG, JPEG or WebP. Printed in the document's header.
Signature (optional)
Printed above “Authorised signatory”. A transparent PNG looks best.
Keep it in InvoizeFlow
Create a free account and this credit note is waiting in it as a draft, with your customer added to your records. No card needed.
What your credit note includes
- The title 'Credit Note' and a credit note number of up to 16 characters
- The date of issue
- The number and date of the invoice it adjusts
- Your name, address and GSTIN, and your customer’s
- The place of supply
- Each item credited with its HSN or SAC code, quantity, value and GST rate
- The CGST and SGST or IGST credited, and the total
- Notes explaining the credit, and your signature above 'Authorised signatory'
How to make one
- 1Enter your business and the customer the original invoice was issued to.
- 2Give the credit note its own number, such as CN-001, and enter the original invoice's number and date.
- 3Add the items and amounts you are crediting, at the GST rates of the original invoice.
- 4Keep the same place of supply as the original invoice.
- 5Add a note saying why the credit is issued, then download the PDF.
A worked example
Nilgiri Learning, registered in Tamil Nadu, issues a credit note to Chennai Coworks LLP in Tamil Nadu. Both are in the same state, so the 18% GST is split into 9% CGST and 9% SGST.
| Item | Qty × rate | Taxable value | GST |
|---|---|---|---|
| Training sessions not deliveredSAC 999293 | 2 × ₹9,500.00 | ₹19,000.00 | ₹3,420.00 |
| Taxable value | ₹19,000.00 | ||
| CGST at 9% | ₹1,710.00 | ||
| SGST at 9% | ₹1,710.00 | ||
| Total | ₹22,420.00 | ||
Load this example into the generator above with Load a sample. Every item here is at 18%; use the rate that applies to your own goods or services.
When a credit note is issued
Section 34 of the CGST Act allows a supplier to issue a credit note when the taxable value or tax on an invoice turns out to be more than it should be, when goods supplied are returned, or when goods or services are found deficient.
What a credit note must show
Rule 53 of the CGST Rules lists the particulars, and the generator prints each of them:
- The supplier's name, address and GSTIN, and the nature of the document
- A consecutive serial number of up to 16 characters, and the date of issue
- The recipient's name, address and GSTIN
- The serial number and date of the corresponding tax invoice
- The taxable value, the rate of tax and the amount of tax credited
- The signature of the supplier or an authorised representative
The deadline for reducing your tax
A credit note reduces your GST liability only if it is declared in a return no later than 30 November following the end of the financial year in which the supply was made, or the date you file the annual return, if that is earlier. After that you can still settle the amount commercially, but the tax is not reduced.
Your registered customer has to reduce the input tax credit they claimed by the tax on the credit note, which is why the note names the original invoice.
Same rates, same place of supply
A credit adjusts an earlier invoice, so it uses that invoice’s GST rates and place of supply. If the invoice charged IGST, the credit note credits IGST. Give credit notes their own number series, such as CN-001, separate from your invoices.
This page explains the rules in general terms. It is not tax advice; check anything specific to your business with your accountant.
Questions
Yes. Rule 53 requires a credit note to give the serial number and date of the tax invoice it relates to. The generator will not make the PDF without them.
A credit note reduces what was invoiced; a debit note adds to it. Use the debit note generator when you under-charged.
Nothing falls due on a credit note. The PDF shows the invoice it adjusts and the amount credited instead.
No. If e-invoicing applies to your business, B2B credit notes have to be reported to the Invoice Registration Portal as well; this generator does not do that.
No. What you enter is sent to InvoizeFlow to total and render the PDF, and is not stored. Your draft stays in your browser until you clear it.
More free tools
Make your next credit note in InvoizeFlow
Keep clients and products, email invoices with automatic reminders and record payments, on the web and on your phone. The Free plan has no time limit and needs no card.