Filing of Credit Note to B2C (Others)

This discussion addresses the correct procedure for filing credit and debit notes issued to B2C (Others) customers within GSTR-1. Specifically, it focuses on how to report these in Table 7, particularly when the original tax invoice was issued in a previous month and there are no B2C supplies in the current month. The challenge arises as these cannot be netted off against the same invoice in subsequent months, prompting a query on the correct reporting location.