Purchase Return

This discussion clarifies the treatment of purchase returns within India's GST framework, specifically for GSTR-1 and GSTR-3B filings. It explains that purchase returns are not directly reported in GSTR-1, which focuses on outward supplies. Instead, the supplier of goods would report the sale return via a debit/credit note in their GSTR-1. For the buyer, the key action is the reversal of Input Tax Credit (ITC) in GSTR-3B.