IRD Debit Note Register

The IRD Debit Note Register is required by the Electronic Billing Procedure 2082 for the case where you billed too little and later charge more: an extra night, a price correction, freight forgotten on the original bill. The additional charge is raised as a separate numbered document linked to the original invoice, VAT is charged on the extra amount, and this register lists each one with the original bill number, customer PAN, additional taxable amount and VAT. Editing the original invoice is not allowed once issued, so the register is how the IRD sees that corrections were made openly. A Rs 2,000 extra charge on a tour booking appears with Rs 260 VAT and its linked original invoice.

Additional VAT = Additional taxable amount x 13%; monthly total adds to output VAT on the VAT return

1. 01Raise the extra charge as a new Sales Invoice referencing the original bill in the Return Against or remarks field.
2. 02Go to Nepal IRD > Debit Note Register.
3. 03Set Company, From Date and To Date for the Nepali month.
4. 04Read Debit Note No, Original Bill No, Buyer PAN, Additional Taxable Amount and VAT per row.
5. 05Confirm the VAT total is included in the output VAT of the month.
6. 06Export with Menu > Export for the VAT return file.

Open when you billed too little and raised a debit note, to show IRD the correction trail.

A Rs 2,000 extra charge on a tour booking appears with its linked original invoice.