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

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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 .
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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?


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