We have issued debit note to vendor for short quantity, rejection material due to quality, rate difference etc. Should we maintain a single series of debit note (Related to GST DN or Normal DN)? Or maintain a separate series like credit note on sale. Did section 34(3) cover debit note on purchases also? Kindly advice according to GST Law.

Reply: Under section 34(1) where one or more tax invoices have] been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, or where the goods supplied are returned by the recipient, or where goods or services or both supplied are found to be deficient, the registered person, who has supplied such goods or services or both, may issue to the recipient 2[one or more credit notes for supplies made in a financial year] containing such particulars as may be prescribed. 

According to section 34 recipient is not required to issue any debit note but the supplier shall issue the credit note and show the same in table 9 of GSTR-1.