Debit Note of 1.5% get raised and bill get converted from FCD to RCD (3.5%)
Debit Note of 2% of Cheque Amount + Rs.100 per instrument (cheque) + 18% GST
Debit Note of 3.5% get raised and get converted into OD
Debit Note is raised to charge the dealer for wrong collection or wrong credit benefit in the dealer account