25 November 2023
In FY-2021-22 March monthly, credit note issue than the output tax in sales, i.e. because the input is more due to sales returns, zero output tax has been shown due to taking negative balance in GSTR3B. The difference between GSTR1 output tax and GSTR3B output tax is received. Negative balance as per GSTR3B.
FY 2021-22 GSTR9 Return Table Part V S.No . 11 the tax amount to be adjusted to the input credit note balance is shown with a negative balance.
In FY 2022-23 April monthly, balance input amount has been reduced from out tax to credit mouth and paid. The difference between GSTR1 output tax and GSTR3B output tax is received. Positive balance as per GSTR3B. But how and where to show the FY 2022-23 GSTR9 Return?
25 November 2023
Just for more information would like to state that, In Sr. 11 its regarding Amendments done and in your case as I can understand its not amendment its purely issuing a Credit Note.
Amendment is something you have issued a Credit Note and you amend the same Credit Note after filing GSTR 1.
CAclubindia
