Debit Note Voucher in tally

A Debit Note in Tally is generally used when a business needs to increase the amount receivable from a customer or reduce the amount payable to a supplier, depending on the nature of the transaction.

For purchase-related transactions, a debit note is commonly used when goods purchased from a supplier are returned or when the supplier needs to reduce the amount payable/adjust the purchase transaction.

For accounting practice, a debit note can be recorded with the appropriate Purchase Return/Debit Note ledger and GST adjustment.

Basic Accounting Treatment — Purchase Return

For a purchase return to a supplier:

Sundry Creditor → Dr.

Purchase Return → Cr.

Input GST → Cr.

Important Accounting Rule

For a Purchase Return through Debit Note:

Particulars	Effect
Sundry Creditor	Dr.
Purchase Return	Cr.
Input CGST	Cr.
Input SGST	Cr.
Input IGST	Cr.

Intra-State: Purchase Return + Input CGST + Input SGST → Credit

Inter-State: Purchase Return + Input IGST → Credit

Important: These are accounting-only practice questions. No stock item, quantity, rate, or godown details are required.