Sales return when there is no sales for several months

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This query is : Resolved

Quick Summary

If you have sales returns but haven't made sales for several months, you can claim the input tax credit on these returns by treating them as purchases in your GSTR-3B. However, be aware that this approach may attract scrutiny from the tax department and potentially lead to notices. Currently, there isn't a definitive solution from the government for this specific scenario, and adjustments might be considered during annual returns (GSTR-9/9C).

Vijay Kumar Vyas

Vijay Kumar Vyas (Querist)

12 March 2020 Hello Experts
Greetings!!
I have sales return for this month and there will be no sales for several so is there any option to claim refund for input received on sales return or we can adjust while filling annual return (gstr 9)/ gst audit return (gstr 9c) if yes then how

Thanks in advance..

Rupesh Jain

Rupesh Jain (Expert)

12 March 2020 you can claim the sale return as purchases in GST 3B.

Vijay Kumar Vyas

Vijay Kumar Vyas (Querist)

12 March 2020 Thank you for your reply sir ….
If I claim input of sales return in GSTR 3B as purchases then what will is the effect while giving purchase bifurcation in GST audit return (GSTR 9c)

CA Kaushal Sharda

CA Kaushal Sharda (Expert)

13 March 2020 There is no solution to this until the government provides us with one. However, you can claim it as ITC in GSTR-3B. But you have to be cautious since that can cause the department to issue notice u/s 36(4).

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

29 October 2026 The portal handles this now: where credit notes exceed output tax, the negative value in GSTR-3B Table 3.1 moves to the Negative Liability Statement and is set off automatically against future liability; if no future sales are expected, the excess tax paid can be claimed as refund in RFD-01.

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