GSTR-3B how to adjust Credit Note

without decresing from outward add 47620 in your igst ITC in 4(A) (5) ....

1794 is your excess ITC after sett off with 45826


example -

in sale month i sold goods cgst 50 sgst 50
in same month a credit note on that sale 25 and 25
and ITC is in this month 55 cgst 55 sgst

after less credit note 35 cgst and 35 sgst and ITC 55 CGST 55 sgst

excess 20 cgst 20 sgst


same case you got credit in next month means if this credit note you got in same month that means 1794 is your excess IGST

same matter you less from this sale or add this on your ITC both are same ...

madam we are to understand it
please explain properly
with our problem
like we have to reduce sale in two month and as per u
we will avail credit in same month without adjusting sale

please anyone suggest me