CREDIT/ DEBIT NOTE rectification

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This query is : Resolved

Shahan (Querist)

22 October 2022 sir 21-22 ke sep month mein 38052 ru. ka credit note tha wo gstr 1 mein local sale se taxable value adj kardiya but gstr3b mein to actual sale igst mein hai nahi but uski taxable value credit note ki chali gayi ab jab jab igst sale hogi to main gstr 3 b mein jo IGST tax ayega wo hatadunga kya ye sahi rahega sir ke abhi na adj kare PART [ART MEIN KARNA SAHI HOGA YA JAB TAK SUFFICIENT NA AYE IGST TAX Read more at: https://www.caclubindia.com/experts/credit-debit-note-2882654.asp

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

06 July 2024 Aapne yeh baat poochha hai ki agar aapne September 2021-2022 ke mahine mein ek credit note issue kiya tha Rs. 38,052 ke amount mein local sale ke taxable value ko adjust karne ke liye GSTR-1 mein, lekin GSTR-3B mein actual sale IGST mein shamil nahi hai. Ab jab bhi IGST sale hogi, kya aapko GSTR-3B mein jo IGST tax ayega use hatana chahiye?

Yeh sahi rahega ke aap IGST tax liability ko adjust karein jab bhi sufficient IGST sales ho. Yani, jab aapke pass IGST taxable sales hoti hai jismein aap credit note kiya hua taxable value adjust kar sakte hain, tab aapko GSTR-3B mein IGST tax liability ko us taxable value ke hisab se adjust karna chahiye.

Yahaan kuch mukhya baatein hain jo aapko dhyan mein rakhni chahiye:

1. **Credit Note Adjustment:** Credit note ke taxable value ko GSTR-1 mein sahi tareeke se adjust karein.

2. **IGST Liability Adjustment:** Jab bhi aapke pass IGST taxable sales hoti hain jismein aapne credit note adjust kiya hua taxable value hai, tab aap GSTR-3B mein IGST tax liability ko uss taxable value ke hisab se adjust karein.

3. **Compliance:** GST regulations ke anusaar, saari adjustments sahi tareeke se document karein aur compliance maintain karein. Audit ke liye credit notes aur unke adjustments ka proper record rakhein.

Agar aapko GST filings aur adjustments ke kisi bhi pehlu mein aur adhik clarity chahiye, to GST practitioner ya tax advisor se salah lena faydemand hoga, jo GST laws aur regulations ke anusaar aapko sahi guidance denge.

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