Partner - Audit & Assistance
4825 Points
Posted on 11 March 2019
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.