CREDIT NOTE GSTR 3B

1040 views 4 replies
We are registered in Haryana.

In December 2018 we had done inter state B2C sales of Rs. 75,00,000 and IGST on it is Rs. 12,50,000
We had issued credit Note of Intra State Sales done in June 2018. Taxable Value is Rs. 7,00,000 and CGST= 67,000 SGST= 67,000. Credit Note is of same value Rs. 7,00,000.

We had filed GSTR-1 for the month of December 2018.
Now are facing problem in GSTR 3B.
In Table 3.1 we are entering taxable value Rs. 68,00,000 ( 75,00,000 - 7,00,000) and IGST Rs. 11,16,000 ( 12,50,000 - 67000 - 67000)

And in table 3.2 we are entering inter state supply of Rs. 75,00,000 and IGST Rs.12,50,000

Error is coming: Tax liability of Table 3.1 and Table 3.2 is not matching.

1. Please confirm how to show sales in GSTR 3B.....?

2. Can we take input tax credit of CGST SGST Rs. 67,000 each..?

3. We have shown minus figure in GSTR-1.
In B2C Haryana
Taxable Value -7,00,000
CGST -67000
SGST -67000

Is this treatment is right...?
Replies (4)

SHOW IN CREDIT BOX 67,000 IN CGST AND 67,000 IN SGST 

OR

SHOW THE NEGATIVE FIGURE IN 3.1 SALES - 67,000 CGST & - 67,000 SGST

as the portal can pick the negative figure in 3.1 so show in 4 eligible credit 

or the one more option is to c/f to next year as there is no liability of CGST & SGST in this month so c/f such credit note to next month and adjust in future with CGST & SGST liability . 

Hi,

We have converted Partnership into LLP recently and have some credit notes which are related to old partnership,

Please guide me how to reflect that credit note in GST portal, as there will be no sales further in old partnership.

Thanks in advance..

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
22 June 2026
Finance Manager- Chartered Accountant

Triveni Turbine Limited

Bengaluru

CA

View Details
Company
ARTICLESHIP 24 June 2026
ARTICLE ASSISTANT

BHUPINDER SHAH AND COMPANY

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 24 June 2026
CA Article Trainee

Rahul Dang & Associates

Pune

CA Inter

View Details
Company
20 June 2026
Chartered Accountant

ANV & Company

New Delhi

CA

View Details
Company
19 June 2026
Accounts Executive

Getfive Advisors Pvt. Ltd.

Ahmedabad

CA Inter

View Details
Company
ARTICLESHIP 27 June 2026
CA Articled Trainee And Paid Assistant

SKAA & Associates

New Delhi

CA Inter

View Details
Company
24 June 2026
Senior Account (VA Client Operations)

Karbon Business

Bengaluru

CA Inter

View Details
Company
12 June 2026
Accounts & Taxation Executive

Winshine Financial Services

Mumbai

CA Inter

View Details