When do wholesale textile buyers issue a Debit Note for short-supply under GST?

Short answer

Buyers issue a Debit Note to a supplier when physical parcel audits reveal a shortage of delivered goods compared to the tax invoice quantity (e.g., invoiced for 100 sarees but received 98 pieces), adjusting the payable ledger balance.

Standard B2B accounting reconciliation practice for GST-registered retail stores and wholesale stockists.

Updated 6 November 2026 Share on WhatsApp

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