The Flow will be like this :

1. Create Debit memo Request in VA01 , Standard Debit memo Reqest is DR wrt to I
nvoice.
2. Remove the billing block......in VA02 or V.23
2. Create Debit memo in VF01........
Craete the Debit memo request(DR) in t.code VA01, with reference to
- Sales order
- Billing document
- even with out reference
While creating a Debit memo request, you have to specify an "Order reason" as to
why this document is taking place, save it.
In change mode (VA02), remove the "Billing block" and save it.
Now, in VF01 create the Debit memo(L2) with reference to the Debit memo request.
Once the Debit memo is created and saved , a corrosponding Accounting document i
s generated through there will a Debit posting to the customer receiviable accou
nt and Credit posting to Revenue account.
If, Release procedure is not followed by your organisation then you can directly
create the Debit memo with reference to the Billing document.