11 June 2019
While filing GSTR 1 credit note of one of my client for particular month is not entered by mistakenly but while filing GSTR 3B credit note is considered while taking total turnover (total turnover - sales return) and the GST is paid on net amount. As the GSTR 1 now can not be rectified for F.Y. 2017-18, in GSTR 9 whether I have to pay the GST on credit note (sales return) because I have not considered the same in GSTR 1? Thank you in advance
11 June 2019
Hi, As you said in your statement, CN has already been considered in GSTR-3B , it means data is correctly filed in GSTR-3B. You need not to make the payment of GST due to the difference of this CN in GSTR-1 and GSTR-3B.
You have to take the impact of this CN in annual return in table. Your annual return and 3B will be in line after taking impact of this CN
CAclubindia
