How to Record Credit/Debit Notes Without Stock in ecount GST

This article explains how to record Credit Notes (CN) and Debit Notes (DN) without affecting inventory in ecount’s GST module. It is intended for accountants and finance users who need to adjust GST and ledger balances after invoicing.

📋 Overview

The CN/DN Entry (Without Stock) records credit or debit notes that impact only accounting ledgers and GST, leaving stock quantities unchanged. It is used for price revisions, discount adjustments, rate differences, service adjustments, GST corrections, and other financial changes where goods are not physically returned or received.

When to Use

• Stock levels must remain unchanged.
• Only the customer or supplier ledger needs adjustment.
• A credit or debit note is required after the original invoice.
• GST liability or input credit needs correction.
• The adjustment must appear in GST returns.

GST Reporting

All GST details entered are included in the CDNR (Credit/Debit Notes – Registered Persons) section of the GSTR. The commodity, HSN code, and tax type determine the GST values, and the original invoice reference links the note to the corresponding invoice.

🔧 Steps to Create CN/DN Entry Without Stock

1. Navigate to Transaction → GST → CN/DN W/o Stock from the main menu.
2. Enter the Date of the voucher.
3. Select the Account Name (customer or supplier) for whom the note is issued.
4. Enter or confirm the Voucher No.. It is auto‑generated if left blank.
5. Choose the appropriate Invoice Type (e.g., Tax Invoice).
6. Set Effect On to define which ledger will be adjusted (see options below).
7. Select the Tax Type and the relevant Commodity. The HSN code fills automatically.
8. Provide the original invoice number and date in Org Bill No. and Org. Bill Date.
9. Pick the GST‑prescribed Reason for the note (e.g., Post Sale Discount, Rate Difference).
10. In the entry grid, add the adjustment line:

• Sales/Purchase A/C: Choose the sales or purchase ledger to modify.
• Particular: Enter a free‑text description.
• Amount: Input the taxable adjustment amount.
• Narration: Record any additional reference or reason.

After completing the fields, click Save to post the voucher.

Effect On Options

• Sales Increase: Increases sales value without stock impact.
• Sales Decrease: Decreases sales value without stock impact.
• Purchase Increase: Increases purchase value without stock impact.
• Purchase Decrease: Decreases purchase value without stock impact.

💡 Tip: Use a clear narration to simplify GST return preparation and future audits.

✅ Summary

• Open the CN/DN W/o Stock screen from Transaction → GST.
• Fill voucher date, account, and original invoice details.
• Select Effect On and appropriate GST settings.
• Enter adjustment lines in the grid and add a narration.
• Save the voucher; stock remains unchanged and GST is updated.