A debit note format for short billing, price increases and extra charges, with a GST sample, the fields to include and a free template in the online maker.
When to issue a debit note
A debit note increases what the customer owes on an invoice already issued: you charged too little, the price was revised upward, or extra charges (freight, detention, packing) were left off. Under GST the supplier issues it and pays the extra tax.
In ordinary bookkeeping, a buyer who returns goods often sends the supplier a debit note too, meaning “we have debited your account”. That is fine for your books, but the GST credit for a return comes from the supplier credit note.
Debit note format sample
DEBIT NOTE
Transport Nagar, Narol, Ahmedabad 382405
GSTIN: 24AAHFP7788D1Z1
Date: 14 Oct 2026
Against invoice: LR-5498 dated 28 Sep 2026
Issued to: Rajhans Textiles, Narol, Ahmedabad. GSTIN 24AAGFR1122P1Z4
| # | Description | SAC | Taxable value |
|---|---|---|---|
| 1 | Detention charges, 2 days, short billed on LR-5498 | 996511 | 1,500.00 |
| Amount | |
|---|---|
| CGST @ 2.5% | 37.50 |
| SGST @ 2.5% | 37.50 |
| Debit note value | 1,575.00 |
Amount in words: Rupees One Thousand Five Hundred Seventy Five Only
Fields on a debit note
- Supplier name, address, GSTINrequired
- DEBIT NOTE headingrequired
- Serial number and daterequiredOwn series, up to 16 characters.
- Recipient detailsrequired
- Original invoice number and daterequired
- Taxable value, rate, taxrequired
- ReasonNot a listed field, but always helpful.
- Signaturerequired
Frequently asked questions
Who issues a debit note under GST?
The supplier, when the taxable value or tax on an invoice was lower than it should have been.
Is a debit note the same as a supplementary invoice?
They serve the same purpose. GST uses the term debit note for a document that increases the value of an earlier invoice.
Can I issue a debit note in Excel?
Yes. Retitle the invoice sheet as DEBIT NOTE, use a separate number series and add the original invoice reference. The online maker has a debit note type built in.
Checked and updated 14 Oct 2026. Independent template site; not tax or legal advice.