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Debit note (purchase return) urgent

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Sumeet Gupta

123 Points Posted on 23 December 2020

where to show itc corresponding to purchase return in GSTR 3b.

1. Is it to be reduced from "All other ITC" i.e table 4(a)(5)
or
2. Is to be shown as ITC reversal-others
i.e table 4(b)(2)

Replies (2)

Quick Summary

This discussion addresses the correct placement of Input Tax Credit (ITC) related to purchase returns within the GSTR 3B filing. The user is seeking clarification on whether this ITC should be deducted from 'All other ITC' (Table 4(a)(5)) or reported as 'ITC reversal - others' (Table 4(b)(2)). The confusion is compounded by the GST portal auto-reflecting it under the latter option.