HSN wise summery related query

During the month December 2020, hsn 4403 Sale Rs. 300000+18% GST (Rs.54000)
And credit note relating to such hsn code prduct (4403 ) Rs. 400000+18% GST (Rs.72000)  which value is required to enter in the hsn wise summery for such hsn code (4403)
a).300000+18%GST
b). -100000+18%GST(negative value)
c). 0 value, not required to enter hsn summery ( 300000+18% GST sale- 300000+18% credit note, remaing credit note(negative value) is not required to enter in the hsn summery)