GSTR-4 RETURN

This discussion addresses how to handle debit notes when filing a GSTR-4 return. Specifically, it clarifies whether the amount of a debit note issued against a sale can be deducted from the sales figure shown in CMP-08. The consensus is that debit notes are deducted before calculating net sales, and tax is paid on this net amount. This deduction isn't explicitly shown in the GSTR-4 return itself.