In GSTR 3B - He will less the ITC value in his total ITC of the month which is accounted the Purchase return / debit note. In GSTR 1 - no need to any action except document summary. If issued / prepared debit note.
In Seller :
In GSTR 3B - He will be less the outward values in the Credit note / Sales return.
in GSTR 1 - He will be show the Credit Note details in GSTR 1 return...
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