In July 2025, we file GSTR-1 and GSTR-3B return of export with payment of tax. But in August 2025 amand bill with payment to without payment of tax. As result GSTR-1 show negative figure but GSTR-3B show zero figure and we filed return. As result of amand our taxable value less and IGST paid more in August 2025. Now we want correct GSTR-3B as per GSTR-1. In September 2025 GSTR-3B, we increase taxable amount and reduce IGST and our IGST show Negative Figure. Please suggest correct treatment.
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Negative figure in GSTR-3B
Replies (1)
To correct this:
- For August 2025: You can file an amendment in GSTR-3B to match GSTR-1 by adjusting the tax liabiity. Since GSTR-1 shows a negative figure due to the amendment, ensure GTR-3B reflects this correctly.
- For September 2025: With increased taxable amount and reduced IGST leading to a negative IGST, you can adjust this in subsequent returns or claim a refund if eligible.
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