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Credit Note (GST)

Fixing an invoice without breaking the trail. The note references the original invoice, mirrors its tax split, and refuses — out loud — to exceed the value it adjusts.

Worked example: the original invoice was inter-state (IGST). A credit note for one ₹2,000 line at 18% gives an adjustment of IGST ₹360 — and no CGST or SGST appears anywhere on it, because none was charged in the first place. The note keeps its own serial and the history shows it linked to its parent invoice.

Build the credit note

Your business (supplier)

Business name

Your GSTIN

Address

State

Saved to your browser's client book after first use — never uploaded.

Buyer (recipient)

Pick from your client book

Name

GSTIN (leave empty for a B2C consumer)

Address

State

Save this client Add to my client book on save

Original invoice this note adjusts (Rule 53)

Pick from your document history

Original invoice number

Original invoice date

Reason for the credit note

The tax split mirrors the original invoice (CGST/SGST or IGST as on the original — never re-derived). A note that exceeds the original invoice value is blocked, with the reason shown.

Document number

Date

Place of supply (state)

Lines

Description	HSN/SAC	Qty	UQC	Rate (₹)	Disc %	GST %	Cess %	Taxable	Tax

Rule source: CGST Rules 2017, Rule 53 (CBIC) · Last verified: 2026-11-08 · Note fields: serial, date, original invoice reference

Credit note questions

Why must the tax split mirror the original invoice?

A credit note unwinds part of a specific earlier supply. If the original invoice charged IGST, the adjustment is IGST — re-deriving a CGST/SGST split from today’s data would corrupt both returns. This tool takes the split from the original invoice’s place of supply, always.

Can a credit note be bigger than the invoice?

No — and the tool blocks it, with the figures shown. A note can only reduce the invoice it references; a bigger correction belongs across the invoices it actually relates to. Rule 53 also requires the note to carry its own serial and a reference to the original invoice number and date, which the form enforces.