GSTR 3B - adjustment of credit note

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This discussion addresses the challenge of adjusting credit notes issued with CGST & SGST against IGST sales in GSTR 3B. The user is unable to directly offset these within Table 3 of outward supplies. The advice suggests amending the original invoice to IGST in future GSTR-1 filings. While GSTR-3B doesn't typically allow negative output liability, recent updates may permit this, though inputting negative figures in Table 3 remains problematic.

Pragati Sharma

Pragati Sharma (Querist)

23 December 2020 An assessee made IGST sales during the month of Oct 2020. He has also issued Credit Notes during the oct month with CGST & SGST.

Now while filing the GST return how he will make the adjustment in the return. Since he cannot adjust CGST SGST with IGST in table 3 of outward supply? In month of Nov & Dec, the assessee will not be making any CGST SGST sale with which he can make adjustment in future months.

Please guide ahead.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

27 December 2020 You need to Amend the said Invoice to IGST in the upcoming GSTR-1 fillings

Pragati Sharma

Pragati Sharma (Querist)

28 December 2020 How can i make my invoice IGST if it was intra-state supply?

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

28 December 2020 I thought IGST is wrongly updated instead of CGST/SGST Sales. If it is not the case, you can adjust the negative output liability (Credit Notes) in the upcoming months as GSTR-3B does not allows us to input negative output liability but show some updates that recently it is allowed to input negative output liability while discharging GST Liability through GSTR-3B...

Pragati Sharma

Pragati Sharma (Querist)

28 December 2020 I can't put negative figures in Table 3 of outward tax liability. It is not accepting

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