How to enter in 3B

sales returns to show as itc and purchase return to show as reversal of itc if both are more than sales/purchase.

If sales return are more than sales, you have to set off and show sales as zero. balance returns you can show it for next month since you cannot enter negative sales in 3B.

Showing sales return in ITC would be wrong. In that case your gstr2 doesnt match and you get the notice.

Purchase returns you may show in itc reversal.