GSTR 9 HSN SUMMARY NEGATIVE VALUE

Hey Jishad! Great question — handling negative values in HSN Summary of GSTR-9 can be tricky since the portal typically doesn’t allow direct negative entries.

Here’s how you can deal with this situation:

Issue:

• Sale in FY 20-21 (March) with taxable value + tax.

• Return in FY 21-22 (April) results in a negative value in FY 21-22 HSN summary.

• GSTR-9 portal doesn’t accept negative numbers in HSN summary fields.

Solution:

1. Report the original sale (positive value) in the FY it happened (FY 20-21).

2. In FY 21-22 (current FY), show the return as a positive value in the “Credit Notes / Debit Notes” section or the corresponding amendment tables.

   • In GSTR-9, returns are usually reflected via Table 5 (Amendments to outward supplies) or the section for debit/credit notes.

   • You record the return as a positive amendment (to reduce previous supplies).

3. Do NOT enter negative values directly in HSN summary.

   • HSN summary is a summary of gross supplies only.

   • Adjustments for returns/credit notes are captured separately.

4. Make sure that the net effect after considering original sale and return matches your actual turnover and taxes paid.

Summary:

• Show positive original sale in original FY.

• Show positive credit note (return) amount in current FY amendment tables.

• Avoid negative values in HSN summary — instead use amendment/credit note tables to adjust supplies.

In GSTR-9, the HSN summary table does not accept negative values. In your case, the goods were sold in March 2021 (FY 2020-21) but returned in April 2021 (FY 2021-22). Hence, the return transaction belongs to FY 21-22 and cannot be shown as negative against the outward supply of FY 20-21.

Practical solution:

• Report the outward supply of FY 21-22 as per books, without entering negative values.

• The sales return/refund of April 21 should be adjusted through credit note in FY 21-22 records and reported in the relevant tables of GSTR-1/3B of that year, not in HSN summary of GSTR-9.

• For Annual Return (GSTR-9), show only the actual positive turnover for that FY. Negative values cannot be entered, so returns pertaining to the previous year are simply excluded from the HSN summary.

In short, HSN summary in GSTR-9 has to be reported on net positive basis. Sales returns of previous FY reflected in current FY should be taken care of in the regular monthly returns (GSTR-1/3B), but not as negative in GSTR-9 HSN table.

You can’t enter negative values in GSTR-9 HSN summary. The usual way is to report the return through a credit note in FY 21-22, so it adjusts in the outward supply figures instead of showing as a negative. If it’s already refunded, make sure the credit note is reflected properly in your books and GSTR-1/3B, as GSTR-9 just pulls from those.