26 March 2021
Credit Notes were issued in December 2020 with CGST & SGST. Correct reporting was made in GSTR 1.
However, there was no intra state sale in the month of December 2020 hence no adjustment could be made in GSTR 3B because the outward lability column of GSTR 3B does not negative figures.
Now we will be filing return for March 2021. How to make this adjustment pending for GSTR 3B. We still did not make any intra state sale in March 2021.
26 March 2021
1st option is to wait for any intra state supply 2nd option is to take credit instead of setoff with outward 3rd option is also to wait for negative figure accept in 3B.
CAclubindia
