Credit note related issue in 3B

No, you can't adjust CGST & SGST

so what will be treatment in GSTR 3B

we can adjust Igst with Cgst and sgst. since we have received taxable credit note. in this it will be shown as credit note in 3B

Us 16[1] Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in Section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person.

[2] Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax in respect of any supply of goods or services or both to him unless,--

[a] he is in possession of a tax invoice or debit note issued by a supplier registered under this Act, or such other tax paying documents as may be prescribed.

No, liability of IGST cannot be set off with CGST and SGST. You should file the details of credit note in GSTR-1 and rectify the same with later period IGST payable or in Annual return.

Yes ,. agree with Mr. Prakin

One wayout is Show it under table 4 Reverse ITC in row (2) others

I agreed with Mr. Prakin. but it is sales returns ie received credit note. IGst credit.

IGst credit can utilised with laibilty of Cgst and sgst.

if am wrong, pls correct it.

in 3b, we will be shown all other input credit s.

murali...plzz if u don't have any idea plzzz Dont Comment

sorry Mr.Faheem.

Dear Faheem Akram plz don't be so harsh, as Mr. mr. Murali might have misread your query.

Moreover we all are sailing on same ship of GST 🤸hurdles & Troubles , new to everyone , chilled & enjoy 😀👍

Agree with Mr. Pankaj,

@ Faheem, Please understand

But, I agreed to Mr MURALI NADIMINTI 's view...


If not can anybody give what about the debit note of inter state sales return (IGST). It's a Inward...
How to accountability for the Debit note in GSTR 3B's view or show...

Now GST is our new challenge,we try to overcome

😊😊😊😊

@ Mr MURALI NADIMINTI,

May be Yes...

But, Not in always...

As per my view and understandings...

The GSTR 3B is new insertion and it's not in MGL...

So, we can convert our transactions like Inwards and Outwards...

No need confusion about without column of C/D note...