Negative value in GST1

This discussion clarifies how to handle situations where sales returns exceed sales in a given month, leading to negative values in GST filings. It explains that while GSTR-3B might show nil or a negative carry-forward amount, sales and sales returns should be reported in the same month in GSTR-1. If adjustments cannot be made against future liabilities by the stipulated deadline (typically November of the following financial year), a refund can be claimed via FORM GST RFD-01. The consensus is that claiming a refund is discretionary, and suppliers can opt to carry forward the adjustment to subsequent months if feasible.