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Compliance Format

GST Debit Note Format

A supplementary Debit Note format used to enhance the taxable value or tax charged on an earlier tax invoice under Section 34 of the CGST Act.

DEBIT NOTE

Issued under Section 34(3) of the CGST Act, 2017 to increase the value/tax of a tax invoice

Supplier Name / GSTIN[Business Name] / [Supplier GSTIN]
Debit Note No.[Serial No.]
Debit Note Date[DD/MM/YYYY]
Original Invoice No. & Date[Invoice No.] / [DD/MM/YYYY]
Recipient (Party) / GSTIN[Party Name] / [Recipient GSTIN]
Place of Supply[State & State Code]
Reason[Undercharged value / rate correction / price escalation]
DescriptionDifferential Taxable ValueCGSTSGSTIGSTTotal ₹
[Reason of enhancement][₹ Amount][₹][₹][₹][₹]

Total Debit Note Value (in words): [Rupees ... Only]

For [Business Name]
Authorised Signatory: ____________________

Legal note: A debit note must be reported in the GSTR-1 of the month of issue. It carries the same mandatory particulars as a tax invoice and must reference the original invoice number and date.

Before you use it — fill in / check

  • Business name/GSTIN
  • Party
  • Amount
  • Date

How to use this template

  1. Read through and replace every [bracketed] or blank placeholder with your actual details.
  2. Delete any clause that doesn't apply and add anything specific to your situation.
  3. Click Print / Save as PDF to download, or Copy text to paste into your letterhead.
  4. Get it signed / stamped / notarised as required, and keep a copy for your records.

This is a general, editable template for convenience only — not legal advice. For anything material, have a professional review it. TaxClue isn't liable for how it's used.