📑 Debit Note Generator
Free Online Tool • Multi-Currency INR USD EUR GBP AED • Multi-Tax GST / VAT • Live Preview • PDF Download
⚠ Reason for Debit Note
🏢 Issued By (Your Company)
👤 Issued To (Recipient)
📑 Debit Note Details
📦 Debit Items / Charges
| # | Description of Charge | HSN/SAC | Qty | Unit | Unit Price | Disc % | Tax | Amount |
|---|
🏷 Tax Rates Manager
💡 Each tax applies to the net subtotal and appears separately in the PDF.
💰 Debit Note Summary
SubtotalINR 0.00
Total Discount- INR 0.00
Total TaxINR 0.00
Additional Charges
INR 0.00
Total Debit AmountINR 0.00
What Is a Debit Note? Complete Guide for Businesses
A debit note (also called a debit memo) is a formal commercial document raised to notify the other party that their account has been debited — meaning they owe more money. It is the financial opposite of a credit note. In B2B trade, debit notes are used to correct billing errors, recover undercharged amounts, add extra charges after an invoice is raised, or adjust for returned goods from the buyer's side.
Under India's GST framework, a debit note is a legally required document when a supplier needs to increase the taxable value or tax amount in an already-issued tax invoice. It must be reported in GSTR-1 and is matched against the buyer's GSTR-2B for input tax credit (ITC) purposes.
Debit Note vs Credit Note vs Invoice — Key Differences
| Document | Issued By | Purpose | Effect on Buyer |
|---|---|---|---|
| Debit Note | Seller or Buyer | Increase buyer's payable amount / request reduction from seller | Buyer owes MORE |
| Credit Note | Seller | Reduce buyer's payable amount (discount, return, error) | Buyer owes LESS |
| Invoice / Tax Invoice | Seller | Original billing document for goods/services delivered | Creates initial payable |
| Purchase Order | Buyer | Formal request to purchase at agreed terms | No immediate payment |
When Is a Debit Note Issued?
A debit note is typically issued in the following business situations:
- Undercharging in Original Invoice — seller discovers the invoice amount was lower than the actual price agreed; a debit note raises the additional charge.
- Additional Freight or Shipping Charges — transport costs not included in the original invoice are billed via a debit note.
- Price Revision / Rate Change — if prices change after invoice issuance due to market fluctuations or contract revision.
- Goods Returned by Buyer (Partial) — buyer returns part of the shipment; the seller raises a debit note for the remaining accepted goods adjustment.
- Quality Rejection or Quantity Shortage — seller bills additionally for replacement goods or handling charges.
- Penalty or Late Delivery Charges — contractual penalties for delayed delivery or non-compliance.
- GST/Tax Adjustment — when the original invoice had incorrect tax amounts and the taxable value needs to increase.
What a Debit Note Must Include
- Unique Debit Note Number — sequential reference, e.g., DN-2025-001
- Date of Issue and Due Date
- Issuer Details — company name, address, GSTIN/Tax ID, email, phone
- Recipient Details — company name, address, GSTIN/Tax ID
- Reference to Original Invoice — invoice number and date
- Reason for Debit Note — clearly stated (undercharge, freight, return, etc.)
- Line Items / Charges — description, HSN/SAC code, qty, unit, price, discount
- Tax Breakdown — CGST, SGST, IGST (India) or VAT (international)
- Total Debit Amount in Figures and Words
- Payment Terms
- Terms & Conditions
Debit Note Under GST — India Specific Rules
📋 Who Issues It?
The supplier issues a debit note to the buyer when the taxable value or tax charged in the original invoice is found to be less than the actual amount.
📅 Time Limit
A debit note under GST can be issued any time — there is no time limit specified in the GST Act, unlike credit notes which must be issued before September 30 of the next financial year.
📊 GSTR-1 Reporting
The debit note must be declared in Table 9B of GSTR-1 for the tax period in which it is issued. The buyer's ITC is adjusted accordingly in GSTR-2B.
🧾 Format Requirements
Must include: supplier's GSTIN, recipient's GSTIN, original invoice number and date, HSN/SAC codes, and tax breakdown (CGST + SGST or IGST).
How to Use This Free Debit Note Generator (Step by Step)
- Select Reason for Debit — choose from the dropdown (undercharge, freight, return, price revision, etc.) and add any specific remarks.
- Select Currency — choose INR, USD, EUR, GBP, AED or any of 33 currencies. Currency code displays everywhere — no broken symbols.
- Fill Issuer Details — your company name, address, GSTIN, phone, email. Upload your logo.
- Fill Recipient Details — the company you're raising the debit note against, with their GSTIN and address.
- Set Debit Note Details — DN number, issue date, due date, original invoice reference number and date, PO reference, place of supply.
- Add Line Items / Charges — describe each charge, add HSN/SAC code, quantity, unit price, discount %, and assign the applicable tax.
- Configure Taxes — add CGST 9% + SGST 9%, or IGST 18%, or VAT 20% using the Tax Rates Manager. Taxes calculate automatically.
- Add Any Extra Charges — add additional charges (penalty, handling etc.) in the summary panel.
- Add Notes & Terms — include any specific instructions and your standard terms & conditions.
- Preview & Download PDF — click "👁 Preview" to see the formatted debit note. Click "Print / Save PDF" to download.
Who Uses a Debit Note Generator?
- Manufacturers & Suppliers — to recover undercharged amounts or additional freight costs from buyers
- Exporters & Importers — for price adjustments, additional freight, and international tax corrections
- Retailers & Wholesalers — to handle partial returns, rate revisions, and penalty charges
- Accountants & Bookkeepers — to generate proper GST-compliant debit notes for client businesses
- Freelancers & Consultants — to bill additional charges not covered in the original invoice
- SMBs & Startups — for professional debit documentation without expensive accounting software
❓ Frequently Asked Questions – Debit Note
What is a Debit Note and when is it issued?
A debit note is issued when the seller needs to increase the amount payable by the buyer — for example, when the original invoice undercharged for goods, or additional freight charges need to be added. It is the opposite of a credit note. Under Indian GST, a supplier issues a debit note when the taxable value or tax in the original invoice was less than it should have been.
What is the difference between a Debit Note and a Credit Note?
A debit note increases the buyer's payable amount — it means the buyer owes more. A credit note reduces the buyer's payable amount — issued for returns, discounts, or billing errors where the buyer was overcharged. Simply: debit note = pay more, credit note = pay less.
Does a Debit Note under GST need to be reported in GSTR-1?
Yes. A debit note issued under GST must be declared in Table 9B of GSTR-1 for the tax period in which it is issued. The corresponding ITC adjustment appears in the buyer's GSTR-2B. There is no time limit for issuing a debit note under GST, unlike credit notes.
Can I add CGST, SGST, IGST and VAT all in one debit note?
Yes. Use the Tax Rates Manager to add any combination of taxes: CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state, or VAT 20% for international. Each tax calculates independently on the net subtotal and appears as a separate line in the PDF preview.
How do I download the debit note as a PDF?
Click the "👁 Preview" or "⬇ Download PDF" button. A formatted debit note preview opens. Click "Print / Save PDF" and in the browser's print dialog, select "Save as PDF" as the destination. The layout is professionally formatted and print-ready.
Is my data saved? Is it secure?
Yes — your data auto-saves to your browser's localStorage every time you make a change. It persists even if you close and reopen the browser tab. Nothing is uploaded to any server — all data stays on your device. Click Reset to permanently clear all saved data.
Can I use currency codes like INR, USD, EUR instead of symbols?
Yes — this tool uses the 3-letter currency code (INR, USD, EUR, GBP, AED etc.) everywhere: in the form, the live preview, and the printed PDF. This avoids any broken symbol rendering issues in browsers or PDF viewers.
What is HSN/SAC code in a debit note?
HSN (Harmonized System of Nomenclature) codes classify goods under GST. SAC (Services Accounting Code) classifies services. For businesses with turnover above ₹5 crore, HSN/SAC codes are mandatory on all GST documents including debit notes. Each line item in this tool has an HSN/SAC field.