Purchase return GST filing

In buyer :

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...

I agree with raja p m ji