Late fee for gstr 3b

Originally posted by : C R RADHAKRISHNAN
	OUR ALL OTHER ITC IN GSTR 3 B IS  IGST (-) 59071/=  CGST 619897 , SGST 619897.  HOW CAN WE SHOW IN IGST  MINUS AMOUNT.

Dear,

What is your exact transactions. Please show the transaction then ll be get reply from CCI portal...

I think it is not negative, itc due to inter state purchase, since he do not have inater state sales, this igst can be adjusted euqlly against cgst and sgst, if there is any interstate sales, such itc of igst be adjusted first against such igst sales.  balance if any after adjustment against igst can be adjusted against cgst or sgast.