Negative Sales in GST-3B

My Credit Notes i.e. Sales Returns are more than my Sales which results in negative amount.
So, How to show in GST-3b?

Should I add the amount to ITC and show as ITC?
Because, negative values cannot be entered in Sales column table

Please help 🙏
Thanks
Replies (4)
Quick Summary
This discussion addresses how to report negative sales figures in GST-3B when sales returns exceed sales. The consensus is that negative values cannot be directly entered in the sales column. Instead, excess sales returns should be adjusted in subsequent months when positive sales are recorded, rather than being incorrectly added to ITC. It's advised not to modify auto-populated figures and to proceed with filing, ensuring corrections are made in annual returns if ITC was mistakenly claimed.

You cannot ...
need to capture the same only when you have enough sale in the month that the s.r. amt. can be setoff.
Autopopulated figures need not be modified.

So you may proceed for GSTR-3B filing

Should not be added to ITC, the same should be adjusted in coming months when turnover is available.

What if ITC has been taken by mistake in this case for 18-19, but is corrected in annual only. What would be the repercussions?

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