Summary: A debit note under GST is issued when the invoice value is lower than the actual value of goods or services supplied. It is applicable in cases where the actual supply value exceeds the ...

The article highlights conflicts between Sections 9 and 35 of the CGST Act when post-supply adjustments arise under reverse charge. While imports of goods are partly clarified, services remain legally ...

A debit note is a document used to provide a secondary notice to buyers. The goal is to call attention to the debt and remind the customer to make a payment. A debit note, also known as a debit memo, ...