When debit notes and credit notes are recorded against B2C(Large) Invoices - 5A, 5B for unregistered dealers or consumers, they will appear in Credit/Debit Notes (Unregistered) - 9B in GSTR-1. Debit notes and credit notes recorded against B2C(Small) Invoices - 7 will not appear here. They will appear with negative values in the same table.