banner_ad

B2C Credit Note (small) . where to show in GSTR-1 ?

Return 17210 views 6 replies
In GSTR-1 there is no option to provide CR Note (Small upto 2.50Lac) details to unregistered Person.Can any one Help in this regard. What is the Way out for this type of Credit Note issue .
Replies (6)
Quick Summary
No separate field for B2C small credit notes in GSTR 1. They are adjusted in Table 7 as net taxable supplies to unregistered persons. In HSN summary, reduce both quantity and taxable value for sales returns.

according to me it will show in no.7 TAXABLE SUPPLIES (NET OF DEBIT NOTES & CREDIT NOTES) to unregistered persons other than supplies covered in table 5

In that case, what will be effect in HSN Sheet ?

When we receive sales return, stock will be increased, so the quantity part in HSN sheet will be net off with current month sales quantity but what about taxable amount?

Whether we shall add or less ?

Dear Hardik,

For sales returns, credit note would be raised, which would have the taxable amount and taxes. These are to be reduced along with quantity in the HSN summary. 

What if credit note pertains to invoice raised before two months and where to report it.

Where original supply is a B2B/SEZ transaction, reflect under Table 9B CDNR. 

Where original supply is a B2CL/Export transaction (where recipient does not have GSTIN), reflect under Tablw 9B CDNUR.

Where original supply is a B2CS transaction, net it off with that months taxable supplies and reflect under Table 7.  

For hsn also have to do like b2cs calculation manually?


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 15 May 2026
Audit Assistant / Article Trainee / Intern

SSGS and Associates

Chennai

CA Inter

View Details
Company
ARTICLESHIP 17 May 2026
CA Article /Trainee

Malik Sunil & co

New Delhi

CA Foundation

View Details
Company
19 May 2026
Fundraising Expert

MentorsWorld Ventures Private Limited

Ahmedabad

Others

View Details
Company
05 May 2026
Accountant

Sanjay K Pathak & Associates

Noida

Graduate (Any)

View Details
Company
26 May 2026
CA / MBA (Finance) / CMA / M.Com (Finance)

Sri Aurobindo Gnostic Centre of Education

New Delhi

CA

View Details
Company
09 May 2026
Audit Manager

Kanna and Associates

Coimbatore

CA Inter

View Details
Company
08 May 2026
Paid Assistants

Quick Taxperts Private Limited

Bengaluru

Graduate (Any)

View Details
Company
19 May 2026
Accountant

ca kunjan

Mumbai

CA Inter

View Details