<?xml version="1.0" encoding="utf-8"?>
<ManualTopic ID="/baanerp/tf/onlinemanual/000411" xml:lang="en">
   <Header>
      <Title>Malaysian GST - Debit Note Adjustments</Title>
      <Keyword type="header" order="d1e1627201">
         <Level1>GST</Level1>
         <Level2>Debit Note</Level2>
      </Keyword>
      <Keyword type="header" order="d1e1627206">
         <Level1>Debit Note</Level1>
      </Keyword>
   </Header>
   <AimSection>
      <Paragraph>The debit note is issued by the supplier when the amount that is
		already invoiced to the business partner, is increased. For example, wholesale
		dealer charges a lower price to the retailer.</Paragraph>
      <Paragraph>You can add a declaration in the GST return document (return
		amendment) in the taxable period in which the debit note is issued.</Paragraph>
      <Paragraph>You can process the debit notes (purchase credit notes in Infor LN) either
		using order related invoices (return purchase order) and credit invoice
		matching or using GLD (general ledger) with manual purchase credit
		transactions.</Paragraph>
      <Paragraph>When updating the non-finalized transactions (finalization of
		the transactions), the Kind of Adjustment field must be set to <GUIRef href="/baanerp/tf/domains/gld.gsta.c#debit.note" role="option">Debit Note</GUIRef>.</Paragraph>
   </AimSection>
   <GeneralSection>
      <SectionTitle>GST adjustments for debit note</SectionTitle>
      <Paragraph>When the debit note is issued:</Paragraph>
      <List>
         <ListItem>If the supplier has already paid the output tax, must increase
		  the output tax in the GST return (return amendment) for the taxable period in
		  which the debit note is issued.</ListItem>
         <ListItem>If the buyer has already paid the input tax, must increase the
		  input tax in the GST return (return amendment) for the taxable period in which
		  the buyer receives the debit note.</ListItem>
      </List>
      <ExampleSection>
         <SectionTitle>Example</SectionTitle>
         <Paragraph>On 20/10/2015, ABC Enterprises issued a tax invoice to XYZ for
		  RM10,000 including GST 6%.</Paragraph>
         <List>
            <ListIntro>For a specific transaction in the taxable period for
			 October:</ListIntro>
            <ListItem>ABC Enterprises accounts an output tax of RM600 (that is,
			 RM10,000 * 6%).</ListItem>
            <ListItem>XYZ claimed an input tax of RM600 (that is, RM10,000 *
			 6%).</ListItem>
         </List>
         <List>
            <ListIntro>On 10/11/2015, ABC Enterprises created a debit note for the
			 amount of RM1000+GST 6%. In the taxable period for November:</ListIntro>
            <ListItem>ABC Enterprises must adjust the amount by increasing the
			 output tax by RM60 (that is, RM1000 * 6%).</ListItem>
            <ListItem>XYZ must adjust the amount by increasing the input tax by
			 RM60 (that is, RM1000 * 6%).</ListItem>
         </List>
      </ExampleSection>
   </GeneralSection>
   <RelatedTopics>
      <SectionTitle>Related topics</SectionTitle>
      <RelTopic>
         <Link href="/baanerp/tf/onlinemanual/000410" role="manual">Malaysian GST - Credit Note Adjustments</Link>
      </RelTopic>
   </RelatedTopics>
</ManualTopic>