I recently issued a debit note to supplier (located in other state) which contains IGST .
The IGST value in 4(A)(5)All other ITC of GSTR3B is negative ,as purchase return is more than purchase (NILL purchase) .
This was one time business only, I don't have any business(purchase/sale) outside my state also possibility of business outside state is also low in near future ,so all my invoices have CGST/SGST but no IGST,
Since GST portal doesn't accept any negative figures ,how to adjust this negative ITC ?
CAclubindia
