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

Pragati Sharma

Pragati Sharma (Querist)
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28 December 2020 How can i make my invoice IGST if it was intra-state supply?

Aashok Kumar Sharma online

Aashok Kumar Sharma

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

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