TABLE 9B – CREDIT/ DEBIT NOTES (REGISTERED) - CDNR

In this table, you can add details of credit and debit notes issued in respect of taxable outward supplies made to registered persons. Additionally, credit and debit notes auto-populated from e-invoices will also be available in this table.

‘RECIPIENT-WISE COUNT’ - By default, this tab shall be displayed. Records added or auto-populated from e-invoice shall be displayed in Record Details table based on the recipient-wise. This table shall provide the following details:

1. Recipient details – GSTIN of recipient

2. Trade/Legal name – Name of the recipient

3. Taxpayer type – Depending upon the taxpayer type, this shall be auto-filled by system.

4. Processed Records – No. of records which are successfully processed. On click of the hyperlink, you can navigate to DOCUMENT WISE DETAILS tab.

5. Pending/Errored Records - No. of records which are not processed or pending. On click of the hyperlink, you can navigate to PENDING/ERRORED RECORDS tab.

6. Add Note – On click of the + symbol, add page shall be opened with recipient GSTIN and name pre-filled.

‘DOCUMENT WISE DETAILS’ - You can view all the processed notes added in respect to a particular recipient GSTIN. Source, IRN and IRN date fields will be populated with relevant data in cases of e-invoices. For others, these fields will be blank. Irrespective of the source of note, you can edit note details or delete them, before submitting IFF.

‘PENDING/ERRORED RECORDS’ - You can view all the pending/errored notes added in respect to a particular recipient GSTIN.

‘ADD RECORD’ - Taxpayer can add credit or debit notes without linking to original invoice. Taxpayer can provide taxable value as ‘0’, if credit/debit note is issued for difference in tax rate.

‘BACK’ - You can navigate back to IFF dashboard page.