Negative liability in GSTR-3B

This query is : Open

Suresh S. Tejwani (Querist)
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27 December 2025 In the month of January 2025, we had reported advance income in GSTR-1. While adjusting the said advance against actual sales, the adjustment amount exceeded the taxable sales, due to which sales in GSTR-3B became negative.
Whether the negative sales shown in GSTR-3B can be adjusted in the subsequent tax periods or in the next financial year?
If yes, within what time limit such adjustment is allowed under GST law?

Whether we are eligible to claim a refund of the excess tax paid due to such adjustment?

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