2a-3B Comparison

This discussion addresses an issue where the new GST form for comparing 2A and 3B liabilities doesn't display purchase return amounts, only the gross purchase figure. This leads to incorrect ITC comparisons. The user inquires if purchase returns can be entered under table 4B 'Other Reversals'. The advice given is that purchase returns are effectively sales returns for the supplier, who is the only one permitted to issue a credit note under GST law. These credit notes issued by the supplier will be reflected as deductions in their booked supplies.