A credit note in March 2018 of taxable value of Rs.30000 for a registered buyer has not been entered in GSTR1, nor has it been accounted for while making payment in GSTR3B. Thus, excess GST has been paid for 2017-18. How do we rectify this in GSTR9 for entering the credit note as well as the excess GST paid? Thank you.
CAclubindia
