When would I issue a debit note instead of a fresh invoice?

When you need to increase the taxable value or tax charged on an invoice you've already issued — e.g. you undercharged, or supplied more than originally billed — rather than raising an entirely new invoice for the difference.

Is there a deadline to issue a debit note, like there is for credit notes?

No — unlike credit notes, GST debit notes don't carry the same outer time limit for declaration. Check with your accountant for your specific situation.

Documents

Debit Note Generator

Create a GST debit note (Section 34) referencing an original invoice, for undercharges or additional supply.

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How it works

1
Enter your business details, including GSTIN — required for a valid GST debit note.
2
Enter the buyer's details and the original invoice number and date being referenced.
3
Choose the reason (undercharge, additional supply, price escalation) and list the items being debited.
4
Generate and download the PDF for your records and your buyer's.

Debit Note Generator — frequently asked questions

When would I issue a debit note instead of a fresh invoice?: When you need to increase the taxable value or tax charged on an invoice you've already issued — e.g. you undercharged, or supplied more than originally billed — rather than raising an entirely new invoice for the difference.
Is there a deadline to issue a debit note, like there is for credit notes?: No — unlike credit notes, GST debit notes don't carry the same outer time limit for declaration. Check with your accountant for your specific situation.