diff --git a/erpnext/regional/report/gstr_1/gstr_1.py b/erpnext/regional/report/gstr_1/gstr_1.py
index cf4850e278..23924c5fb6 100644
--- a/erpnext/regional/report/gstr_1/gstr_1.py
+++ b/erpnext/regional/report/gstr_1/gstr_1.py
@@ -214,7 +214,7 @@ class Gstr1Report(object):
 
 
 		if self.filters.get("type_of_business") ==  "B2B":
-			conditions += "AND IFNULL(gst_category, '') in ('Registered Regular', 'Deemed Export', 'SEZ') AND is_return != 1"
+			conditions += "AND IFNULL(gst_category, '') in ('Registered Regular', 'Deemed Export', 'SEZ') AND is_return != 1 AND is_debit_note !=1"
 
 		if self.filters.get("type_of_business") in ("B2C Large", "B2C Small"):
 			b2c_limit = frappe.db.get_single_value('GST Settings', 'b2c_limit')
@@ -223,7 +223,7 @@ class Gstr1Report(object):
 
 		if self.filters.get("type_of_business") ==  "B2C Large":
 			conditions += """ AND ifnull(SUBSTR(place_of_supply, 1, 2),'') != ifnull(SUBSTR(company_gstin, 1, 2),'')
-				AND grand_total > {0} AND is_return != 1 and gst_category ='Unregistered' """.format(flt(b2c_limit))
+				AND grand_total > {0} AND is_return != 1 AND is_debit_note !=1 AND gst_category ='Unregistered' """.format(flt(b2c_limit))
 
 		elif self.filters.get("type_of_business") ==  "B2C Small":
 			conditions += """ AND (
@@ -236,8 +236,8 @@ class Gstr1Report(object):
 		elif self.filters.get("type_of_business") == "CDNR-UNREG":
 			b2c_limit = frappe.db.get_single_value('GST Settings', 'b2c_limit')
 			conditions += """ AND ifnull(SUBSTR(place_of_supply, 1, 2),'') != ifnull(SUBSTR(company_gstin, 1, 2),'')
-				AND ABS(grand_total) > {0} AND (is_return = 1 OR is_debit_note = 1)
-				AND IFNULL(gst_category, '') in ('Unregistered', 'Overseas')""".format(flt(b2c_limit))
+				AND (is_return = 1 OR is_debit_note = 1)
+				AND IFNULL(gst_category, '') in ('Unregistered', 'Overseas')"""
 
 		elif self.filters.get("type_of_business") ==  "EXPORT":
 			conditions += """ AND is_return !=1 and gst_category = 'Overseas' """