GST Guide

# How to Handle Credit Notes & Debit Notes in GSTR-2B Matching Credit Notes (CDNR) and Debit Notes issued by suppliers directly adjust your available Input Tax Credit in GSTR-2B. ## Impact on ITC - **Supplier Credit Note:** Reduces your available ITC in GSTR-2B. Must be netted off in GSTR-3B Table 4(A). - **Supplier Debit Note:** Increases your available ITC in GSTR-2B. Claimable as additional tax credit. GSTMatch automatically parses CDNR entries in GSTR-2B and adjusts net ITC totals accurately.