Templates
Debit note format under GST, free in Excel, Word and PDF
A debit note raises an amount against a party after the invoice. Under GST it is the supplier's note for undercharged value or tax; in day-to-day trade it is also the buyer's note to a supplier for goods sent back. The format here works for both.
Free download, no sign-up
Filled with the sample shown. The Excel file has formulas for tax and totals.
In short
A debit note records an amount charged back after an invoice: a supplier's increase in value or tax under GST, or a buyer's return to a supplier. The download is free, and SimpleERP posts purchase returns against the supplier bill.
Lakshmi Steel Furnitures
GSTIN 33AAACL1234A1ZG
Debit note
DN-2026-27-0002
Issued to: Tamil Nadu Steels
- MS sheet 1.2 mm40 kg
- Angle 25×2515 m
- Bolts and nuts5 set
What this document is for
The phrase covers two documents that look the same on paper. Section 34(3) of the CGST Act lets a supplier issue a debit note when the invoice undercharged value or tax. Separately, a buyer who returns goods or finds a short supply sends the supplier a debit note claiming the amount back. Both carry the same fields.
- Supplier's debit note under GST: the invoice said ₹78 a kg, the agreed rate was ₹82, so the difference and its tax are charged.
- Buyer's debit note for a return: 40 kg of sheet arrived bent and goes back to the supplier.
- Short supply: billed 200 m of angle, received 185 m, so 15 m is claimed back.
What a debit note must contain
Rule 53 of the CGST Rules lists the particulars of a GST debit note. A buyer's note for a return is best kept to the same fields, so the supplier can raise the matching credit note.
- The issuer's name, address and GSTIN.
- The words "Debit note" as the nature of the document.
- A serial number of up to 16 characters, unique in the financial year, such as DN-2026-27-0002, and the date of issue.
- The other party's name, address and GSTIN.
- The original invoice or bill number and date.
- Taxable value, GST rate and tax per line, with the total.
- Signature or digital signature of the issuer or an authorised person.
How to fill the template
Put your header in once
Replace Lakshmi Steel Furnitures with your name, address and GSTIN. Keep the title "Debit note".
Number it in its own series
Debit notes get their own serial numbers, separate from invoices and credit notes.
Quote the original bill
Write the supplier's invoice number and date, such as Tamil Nadu Steels invoice 4471 of 12/09/2026.
Enter what is being returned or charged
Returned quantity at the billed rate, or the rate difference on the full quantity. The Excel file computes GST and total with formulas.
Give the reason and send it
Short supply, damage or rate difference. Sign it and send it with the returned goods or by email.
| Item | HSN | Qty | Rate | Amount |
|---|---|---|---|---|
| MS sheet 1.2 mm | 7209 | 40 kg | ₹78.00 | ₹3,120.00 |
| Angle 25×25 | 7216 | 15 m | ₹96.00 | ₹1,440.00 |
| Bolts and nuts | 7318 | 5 set | ₹64.00 | ₹320.00 |
| Taxable value | ₹4,880.00 | |||
| CGST 9% + SGST 9% | ₹878.40 | |||
| Round off | −₹0.40 | |||
| Debit note total | ₹5,758.00 |
Make it in SimpleERP instead
In SimpleERP a debit note is the purchase-side document. Open the supplier bill, choose Create debit note, copy the lines and reduce the quantities to what went back. Posting takes the stock out at the price you paid and reduces what you owe.
- Capped at what the bill had, less anything already debited on that line.
- Input GST reverses in the same CGST and SGST or IGST split as the bill.
- Stock goes out of the warehouse it came into, when Returns stock is on. Turn it off for a rate difference.
- Apply it to the supplier's open bills or take a refund, and the payable updates.
- Prints titled "Debit note" with "Against bill" and the reason.
Illustration of the keyboard-first invoice editor with a focused line, live tax totals and shortcut hints.
Fields
Every field on a debit note, and why
Rule 53(1A) lists the particulars of a debit or credit note; section 34(3) of the CGST Act covers the supplier's debit note. A buyer's debit note for a return is a commercial document best kept to the same fields.
| Field | Required | Why |
|---|---|---|
| Issuer name, address and GSTIN | Mandatory | Identifies who is raising the amount. |
| Nature of document ("Debit note") | Mandatory | Distinguishes it from an invoice or credit note. |
| Serial number, up to 16 characters, unique in the financial year | Mandatory | Keeps the series auditable and reportable. |
| Date of issue | Mandatory | Decides the period the adjustment belongs to. |
| Recipient name, address and GSTIN if registered | Mandatory | The other side must record the matching adjustment. |
| Recipient name, delivery address, state name and code if unregistered | If applicable | Rule 53 asks for these when the party has no GSTIN. |
| Serial number and date of the original invoice | Mandatory | Links the note to the invoice it adjusts. |
| Taxable value, rate of tax and amount of tax debited | Mandatory | The figures each side adjusts. |
| Signature or digital signature of the issuer or authorised representative | Mandatory | Authenticates the note. |
| Reason: return, short supply or rate difference | Good practice | Lets the supplier raise the right credit note. |
Source: CGST Rules 2017, rule 53, verified 10 October 2026.
Common mistakes
Mistakes to avoid on a debit note
- Treating the buyer's debit note as the GST adjustment and reversing input tax without the supplier's credit note to match.
- Leaving out the supplier's invoice number and date, so the supplier cannot tell which bill the return belongs to.
- Debiting at a different rate from the bill, so the supplier's credit note and your note disagree.
- Sending goods back without a debit note, then paying the full bill because nothing on file says otherwise.
- Using one debit note number series for supplier returns and customer charges, which mixes two ledgers.
Honest limits
Honest limits
- A sales-side debit note, to charge a customer more after the invoice. Use this template for that note; your accountant can advise how to record it.
- No e-invoice (IRN) for debit notes and no e-way bill for the returned goods. Generate those on the government portals.
- No GST return filing. Your accountant reports the documents in your returns.
Getting started
Start with your first debit note
Sign up with your phone number
Enter your business name and GSTIN; GST rates and numbering series are set for you.
Add the supplier and materials
Type the GSTIN and the state fills itself; import materials from a CSV file.
Enter and post the supplier bill
Stock comes in at the bill's cost.
Create a debit note on the bill
Reduce the quantities, add the reason and post.
FAQ
Questions, answered
What is the difference between a debit note and a purchase return?
A purchase return is the event: goods go back to the supplier. The debit note is the buyer's document that records it and claims the amount back. Under GST, the supplier then issues a credit note for the same return.
Who issues a debit note under GST?
Under section 34(3) of the CGST Act, the supplier issues a debit note when the invoice undercharged value or tax. A buyer's debit note for a return is a commercial document; the GST adjustment follows from the supplier's credit note.
Is a debit note mandatory under GST?
A supplier who undercharged must issue a debit note (or a supplementary invoice) to charge the extra tax. A buyer is not required to issue one for a return, but it is the clearest way to tell the supplier what was sent back and why.
What does the debit note in the download total?
40 kg of sheet, 15 m of angle and 5 sets of bolts returned to Tamil Nadu Steels: ₹4,880.00 taxable, ₹878.40 GST, ₹5,758.00 after round off. The Excel file computes it with formulas.
Related
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A free GST credit note format in Excel, Word and PDF with every rule 53 field, filled in for a sales return, and how SimpleERP reverses the tax and the stock.
Read moreDebit note
A document that increases an invoice or records a purchase return.
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