In our previous blog How to File GSTR-2 PART-4, we discussed about the different components of table 6 of GSTR-2. In this blog, we will discuss about furnishing details of Debit/Credit Note in 6C of GSTR-2. This blog is your guide to file GSTR-2 -Table 6C
In 6C of GSTR-2, the details of Debit Note or Credit Note issued during the month will be captured. Below are scenarios in which Credit Note and Debit Note will be recorded by your supplier.
- Credit Note: Sales return, de-escalation (decrease) in price, downward revision of rate of tax and subsequently the tax amount
- Debit Note: Escalation (increase) in price and upward revision of rate of tax and subsequently the tax amount
From the perspective of recipient, it will be opposite. The Credit Notes issued by supplier will be accounted as Debit Notes and Debit Notes issued by supplier will be Credit Notes.
Filing GSTR-2 Table 6C
The details of debit note/credit notes for supplies from a registered dealer and unregistered dealer need to be furnished separately in GST portal as shown below:
Guide to file GSTR-2 -6C – debit/credit Notes for supplies from registered person
The details in this table will be auto-populated based on the credit/debit notes added by your supplier. To know more, please visit scenarios and examples discussed under 6A in How to File GSTR-2 PART-4.
Apart from the details of Debit Note/Credit Note, the details of Refund voucher will also be captured in 6C. If no supply is made and subsequently, no tax invoice is issued by your supplier against advance payment made by you, a refund voucher will be issued by the supplier. Based on the details of refund voucher reported by your supplier in Table 9B of GSTR-1, the details of refund voucher will be auto-populated in 6C of GSTR-2.
The auto-populated details needs to be reconciled with books of account and accordingly, you need to perform any of the actions listed below:
- Modify Debit/Credit Notes added by Supplier
- Accept Debit/Credit Notes added by Supplier
- Reject Debit/Credit Notes added by Supplier
- Pending Debit/Credit Notes added by Supplier
- Add missing Debit/Credit Notes (Details not added by Supplier)
You need to manually select a particular Debit/Credit Note and perform any of the above actions.
Guide to file GSTR-2 Table 6C details in GST Portal
To perform the above actions, Login to the portal->Returns -> Returns Dashboard Select the Financial Year & Return Filing Period -> Click ‘Prepare Online under GSTR-2’ -> ‘Click’ ‘6C’ to see the Debit/Credit Notes added by your supplier as shown below:
The details will be shown as per suppliers, GSTIN-wise and to see the invoice-wise details, click the Supplier’s GSTIN link under the ‘Supplier Details’ column.
After reconciling the details with books of accounts, you can either modify, accept, reject or keep the notes in pending state which are added by the supplier.
To modify, you need to click on ‘Action’ and edit the details of debit/credit note as shown below:
To Accept, Reject and to keep the debit/credit pending, select the invoice and perform the action as shown below:
After performing the above action, a success message will be displayed that the note is accepted/ rejected/marked as pending as shown below:
To add missing Credit/Debit Notes/refund voucher details not uploaded by Supplier, you need to go the landing page of ‘Credit/Debit Notes – Supplier Details page’. From previous screen, click ‘BACK’ to go to landing page as shown below:
On clicking on ‘ADD CREDIT NOTE/DEBIT NOTE’, the following details need to be furnished:
- In the ‘Supplier GSTIN’ field, mention your suppliers GSTIN Number.
- Based on GSTIN, the name of the supplier will be auto-populated.
- From the ‘Note Type’ drop-down list, select whether the details added are for a Debit or Credit Note or Refund voucher.
- In the ‘Note Value’ field, enter the value of the note or refund voucher.
- In the ‘Debit/Credit Note No.’ field, enter the debit or credit note number or refund voucher number.
- In the ‘Debit/Credit Note Date’ field, select the date on which the Debit or Credit Note was issued using the
- In the ‘Original Invoice No.’ field, enter the invoice number of the earlier filed invoice (original invoice) on which the Debit or Credit Note is being issued or the number of Advance Receipt against which the Refund Voucher is issued.
- In the ‘Original Invoice Date’ field, select the original invoice date using the calendar.
- From the ‘Supply Type’ drop-down list, select whether the note or voucher is added to an invoice of Inter-state or Intra-state transaction.
- From the ‘Reason for Issuing Note’ drop-down list, select the reason on account of which the debit or credit note is issued.
- Select the checkbox for ‘Pre GST Regime’ when Debit/Credit note is entered for the invoices issued before the appointed date of GST
Next, you have to provide the amount of tax and ITC eligibility as shown below:
If PoS (place of supply) of the goods/services is in the same State as that of the supplier, the transaction is an Intra-State transaction and accordingly, the tax head as Central Tax and State/UT Tax appear. In case, PoS is from a different State, it is Interstate transaction and accordingly, IGST will appear.
- In the ‘Taxable Value’ field against the rates, enter the taxable value of the goods or services.
- In the ‘Amount of Tax’ field against the rates, enter the amount of tax of the goods or services.
- In the ‘Cess’ field, enter the Cess amount, if applicable.
- Select the ‘Eligibility for ITC’ from the drop-down list. This is similar to details furnished in table 3 and 4 of GSTR-2. To know more, please read How to File GSTR-2- Part-1
- Enter the Amount of ITC available against the rates.
- Click the ‘SAVE’ button to save the note details.
Once the debit note/credit note is added, a message is displayed that the note is added and the landing page will be shown as below:
Once the invoices are added and required actions are performed, summary of the invoice details such as number of invoices added along with total taxable value, total tax and total ITC available will reflect in table 6C as shown below:
Point to be noted for filing GSTR-2 Table 6C
- A Debit Note or Credit Note number should be unique for a given Financial Year (FY).
- The date should be before the end date of the tax period. Debit/Credit Note date cannot be earlier than the original invoice date.
To know how to furnish details of Debit/Credit Notes form unregistered supplier, please read our next blog guide to File GSTR-2 PART-6.
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