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Credit Note › Credit notes in GSTR-1
Showing credit notes and debit notes in GSTR-1
Every GST credit or debit note goes into your GSTR-1 for the month (or quarter) in which you issue it. Which table it goes into depends on whether the buyer is registered.
Which table
| Buyer | Where in GSTR-1 |
|---|---|
| Registered (has a GSTIN) | Credit/Debit Notes (Registered), often called CDNR |
| Not registered, original invoice was a large inter-state B2C invoice, or an export | Credit/Debit Notes (Unregistered), CDNUR |
| Not registered, other (small) sales | Adjusted in the B2C (Others) figures for the month, by state and rate |
The value limit for a "large" B2C invoice has been changed before; your accountant or the portal's help will tell you the current one.
Details you will enter
- Recipient's GSTIN (for CDNR) and name.
- Note type: credit or debit.
- Note number and date, exactly as printed.
- Place of supply (the state code).
- Note value, and for each GST rate the taxable value and the tax (CGST + SGST, or IGST).
- Whether reverse charge applies (usually No).
Every one of these is on the note printed by the maker. Keep the note open when you fill the return, or give your accountant the PDF.
A worked example
In November 2026 a Jaipur shop issued:
| Note | Buyer | Value | Tax | Table |
|---|---|---|---|---|
| CN/26-27/003 | Contractor, GSTIN 08… | ₹4,500 | CGST ₹405 + SGST ₹405 | CDNR |
| DN/26-27/001 | Dealer in Gujarat, GSTIN 24… | ₹2,000 | IGST ₹360 | CDNR |
| CN/26-27/004 | Walk-in customer, Jaipur | ₹1,200 | CGST ₹108 + SGST ₹108 | B2C (Others), reduce Rajasthan 18% |
In GSTR-3B for November, the outward tax is reduced by the credit notes and increased by the debit note. Most of this comes into GSTR-3B from GSTR-1 automatically; check the figures before filing.
Quarterly filers (QRMP)
If you file GSTR-1 every quarter, notes to registered buyers can be uploaded month by month through the Invoice Furnishing Facility (IFF) for the first two months, so your buyers see them sooner; otherwise they go into the quarter's GSTR-1. Notes to unregistered buyers go into the quarterly return.
Keep the buyer informed
A credit note to a registered buyer shows up in their GSTR-2B and in the Invoice Management System (IMS) once your GSTR-1 (or IFF) is filed. Send them the PDF by Share on the day you issue it, so they can match it in their books and accept it on the portal. A note they do not recognise is more likely to be rejected.
Mistakes and corrections
- A wrong note number or value can be corrected in a later GSTR-1 through the amendment table, within the time allowed.
- Do not show a credit note twice: once in CDNR is enough.
- Commercial credit notes without GST are not reported in GSTR-1.
- If your sales are reported through e-invoices, credit and debit notes to registered buyers must be e-invoiced too; the IRN then fills GSTR-1. The e-invoice guide explains the portal steps for invoices.