## Documentation Index

Access the complete documentation index at:
https://www.zoho.com/in/books/kb/llms.txt

Use this file to discover all available documentation pages before proceeding.

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# In the Summary of Outward Supplies report, I noticed sections such as “Details of Credit/Debit Notes and Refund Voucher” and “Details of Credit/Debit Notes and Refund Voucher (Unregistered)”. What is the difference between these sections?

The section _Details of Credit/Debit Notes and Refund Voucher_ includes the debit notes/credit notes recorded for registered business regular/Composition/Tax Deductor, Deemed Export, and Special Economic Zone.

Whereas the section _Details of Credit/Debit Notes and Refund Voucher (Unregistered)_ includes the credit notes raised for unregistered customers whose value is more than 1 Lakh.

**Pro Tip:** The credit notes raised for unregistered customers would be available in the _Taxable Outward Supplies to Consumer_ section if the value of the credit note is less than 1 Lakhs.

**Note:** The GST Council has lowered the threshold for B2C Inter-State Invoice Reporting in table 5 of Form GSTR 1 from ₹2.5 Lakh to ₹1 Lakh, with effect from 1 August 2024.

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