GST Practitioner & Accounts
14936 Points
Joined March 2014
In GSTR3B in table 3.1(a) Outward taxable supplies ( other than zero rated , nil rated and exempted ) you have to show outward taxable supply , net of credit note or debit note , since do not have any outward supply in this month you can not do the adjustment , I think you have wait for outward supply for adjustment. ( please refer CGST rules 2017 , Part B ( forms) / GSTR3B form in detail) ) .
Last date to do the credit note adjustment for F.Y 23-24 is 30 th Noveember 2024 as per section 34 of the CGST Act 2017 (please refer) . Also credit note should be subject to section 34 of the CGST Act .
Take more Opinion on this.