Free GST debit note generator
When an invoice charged too little, because of a price revision, extra work or freight added later, the supplier issues a debit note for the difference instead of reissuing the invoice.
This generator makes one with the original invoice’s number and date, the extra items with their GST worked out, and a due date and balance for the amount now owed.
- 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 debit 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 debit note is waiting in it as a draft, with your customer added to your records. No card needed.
What your debit note includes
- The title 'Debit Note' and a debit note number of up to 16 characters
- The date of issue and a due date
- The number and date of the invoice it adds to
- Your name, address and GSTIN, and your customer’s
- The place of supply
- Each additional item with its HSN or SAC code, quantity, value and GST rate
- The CGST and SGST or IGST, the total and the balance due
- Your terms, notes, logo and signature above 'Authorised signatory'
How to make one
- 1Enter your business and the customer the original invoice was issued to.
- 2Give the debit note its own number, such as DN-001, and enter the original invoice's number and date.
- 3Add the extra charges, at the GST rates that apply to them.
- 4Set a due date for the additional amount.
- 5Download the PDF and send it with an explanation.
A worked example
Konkan Tech Support, registered in Goa, issues a debit note to Panaji Resorts Pvt Ltd in Goa. Both are in the same state, so the 18% GST is split into 9% CGST and 9% SGST.
| Item | Qty × rate | Taxable value | GST |
|---|---|---|---|
| Additional on-site support beyond the agreed 40 hoursSAC 998313 | 12 × ₹1,800.00 | ₹21,600.00 | ₹3,888.00 |
| Taxable value | ₹21,600.00 | ||
| CGST at 9% | ₹1,944.00 | ||
| SGST at 9% | ₹1,944.00 | ||
| Total | ₹25,488.00 | ||
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 debit note is issued
Section 34 of the CGST Act allows a supplier to issue a debit note when the taxable value or tax on an invoice turns out to be less than it should be: a price increase agreed after invoicing, work beyond what was billed, or charges left off the original invoice.
What a debit note must show
The particulars are the same as for a credit note, in Rule 53 of the CGST Rules: the supplier’s and recipient’s names, addresses and GSTINs, the nature of the document, a serial number of up to 16 characters, the date, the serial number and date of the corresponding tax invoice, the taxable value, rate and amount of tax, and a signature. The generator prints each of them.
GST on a debit note
The additional tax is declared in the return for the period in which you issue the debit note. Charge it at the rate that applies to what you are billing, with the same place of supply as the original invoice.
Your registered customer claims input tax credit on the debit note like an invoice, which is why it names the invoice it relates to.
Keep a separate series
Number debit notes in their own series, such as DN-001, so your tax invoice numbers stay consecutive. File each one with the invoice it adds to: anyone checking the account later needs both to see what was finally charged.
Debit notes from buyers
In day-to-day business, a buyer sometimes sends a supplier a 'debit note' when returning goods. Under GST, the document that reduces the tax on a return is the supplier's credit note; a buyer's debit note is a commercial request for one.
This page explains the rules in general terms. It is not tax advice; check anything specific to your business with your accountant.
Questions
Yes. A debit note must give the serial number and date of the invoice it relates to, and the generator prints them.
Yes. It asks for more money, so the PDF shows a due date and the balance to pay, like an invoice.
A debit note adds to what was invoiced; a credit note reduces it. Use the credit note generator when you charged too much.
Not for an amount that belongs to a supply you have already invoiced. The debit note keeps the link to that invoice, which your customer needs for their input tax credit.
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.
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