Document text
Credit Note
(under section 34 of the CGST Act, 2017 and rule 53(1A) of the CGST Rules, 2017)
Supplier: [SUPPLIER NAME], [SUPPLIER ADDRESS], GSTIN [SUPPLIER GSTIN]
Nature of document Credit note
Credit note No. (consecutive, up to 16 characters, unique for the financial year) [CREDIT NOTE NUMBER]
Date of issue [DATE]
Against tax invoice(s) — number and date [INVOICE NUMBER] dated [INVOICE DATE]; [INVOICE NUMBER] dated [INVOICE DATE]
Reason [ ] taxable value or tax charged was higher than due [ ] goods returned by the recipient [ ] goods or services found deficient
Recipient (registered): [RECIPIENT NAME], [RECIPIENT ADDRESS], GSTIN / UIN [RECIPIENT GSTIN OR UIN]
Recipient (unregistered): [RECIPIENT NAME], [RECIPIENT ADDRESS], delivery address [DELIVERY ADDRESS], State [STATE NAME AND CODE]
No. Description HSN / SAC Value of taxable supply credited (₹) Tax rate CGST (₹) SGST / UTGST (₹) IGST (₹) Cess (₹)
1 [DESCRIPTION] [HSN OR SAC] [VALUE] [RATE] [CGST] [SGST] [IGST] [CESS]
Total credited [TOTAL VALUE] [CGST TOTAL] [SGST TOTAL] [IGST TOTAL] [CESS TOTAL]
Total amount credited to the recipient, in words: [AMOUNT IN WORDS]
For [SUPPLIER NAME]
Signature or digital signature: ____________________ Name and designation: [SIGNATORY NAME AND DESIGNATION]
Recipient's acknowledgement
We have received this credit note. [ ] We have reversed (or not availed) the input tax credit attributable to it in our return for [MONTH AND YEAR].
Name: [RECIPIENT SIGNATORY] Date: [DATE] Signature: ____________________
For me: before sending
[ ] All particulars of rule 53(1A) are filled in, including the number and date of each invoice
[ ] Details declared in the return for the month of issue, not later than 30 November after the end of the financial year of the supply, or the annual return date if earlier (section 34(2))
[ ] Registered recipient: ask them to reverse the input tax credit — without it the supplier's output tax is not reduced (section 34(2), proviso)
[ ] The tax was charged too low instead? Issue a debit note, not a credit note (section 34(3))