what is the Header should i have in my CSV file
Have you read this guide?: Import bank statements | Manager
The guide does not indicate what fields you need to have in the file if, for example, you want to create your own csv file
I presume you need date and amount (+ve or -ve) as a minimum along with some kind of description field
Unlike before the guide does no longer display the essential header info such as Name.
Agree but nowadays you can have separate credit and debit rather than a single amount column.
how should i just name the header “Debit” and “Credit”
Yes,

Also, make sure date format is same date format in Manager.
thanks
