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Debit Note Format in Word - GST Debit Note under Section 34

A GST debit note for an upward correction to an invoice, with the original invoice reference and tax columns.

Free · CORAA original — SA-aligned
Updated 16 Oct 2026
Law
Section 34, Rule 53
Issued by
The supplier
Effect
Raises taxable value or tax
Format
Word, print ready
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Your firm — letterhead
Appears at the top of the document as the audit firm letterhead.
Addressed to
Recipient of the letter — usually the company's board.
Engagement details
The client and period this document is for.
What’s inside

An excerpt from the template.

GSTIN: ___ | PAN: ___

Issued to

Section 34 of the CGST Act and Rule 53 of the CGST Rules govern debit notes issued where the taxable value or tax charged in an invoice is less than what is due. This format is a layout aid. Check the current CGST Act and Rules, and any state rule, before you rely on it for a specific transaction.

For ___ Authorised signatory: ______________________

↑ Excerpt only — the full template is what you download as Word
About this template

What you’re downloading, and when to use it.

This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.

Everything is generated in your browser and on a stateless API endpoint — no account, nothing stored on our servers. We’ll ask for a work email once before your first download so we can send you the file and the occasional relevant update; after that, downloads on this device are instant. Edit freely in Word, Google Docs or Pages before sending to your client.

Common questions

FAQs.

When is a debit note issued under GST?
A supplier issues a debit note where the taxable value or tax charged in an invoice is less than what is due, for example a price increase or a short charge.
Is a debit note raised by the buyer the same thing?
In accounts, a buyer may also send a debit note to a supplier to record a return or claim. A GST debit note under section 34 is issued by the supplier.
What must it show?
The particulars Rule 53 lists, including the invoice it relates to and the value and tax debited. Check the Rule for the full list.
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