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Purchase return in gstr 3b

vaibhavee (proprietor) (46 Points)

19 December 2017

i have negative Figure in ITC available due to purchase return. How To report Negative ITC in GSTR 3B?

Whether to show as ineligible ITC others or Report in Sales coloum?

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17 Replies

RAJA P M ("Do the Right Thing...!!!") (127142 Points)
Replied 19 December 2017

Purchase return ll be add in your sales value

Chidvilas Batchu (Article student ) (31 Points)
Replied 11 January 2018

please explain with an example sir

RAJA P M ("Do the Right Thing...!!!") (127142 Points)
Replied 11 January 2018

If sales tax - Rs. 1000 (-) Purchase Tax - 1000 = Liability is 0...

If sales tax - Rs. 1000 (-) Purchase Tax - 800 = Liability is 200...

If sales tax - Rs. 1000 (-) Purchase Tax - 1200 = Liability is -200 (ITC)...

If sales tax - Rs. 1000 (-) (Purchase Tax - 1000 - Purchase Return Tax - 500 (less in purchase tax) = Liability is 500...

If sales tax - Rs. 1000 (-) (Purchase Tax - 1000 - Purchase Return Tax - 1500 (less in purchase tax) = Liability is 1500... Bcoz., As per GSTR 3B purchase return is your outward supply... So, Will add in Sales Value...

2 Like

Chidvilas Batchu (Article student ) (31 Points)
Replied 12 January 2018

Thank you for your reply i have understood it clearly.

gaurav (ac) (24 Points)
Replied 16 January 2018

I have similer problem . but I have sales of CGST & SGST But purchase is IGST and no sale of IGST What to do while filing GSTR3B?

RAJA P M ("Do the Right Thing...!!!") (127142 Points)
Replied 16 January 2018

Please elaborate your query

Chidvilas Batchu (Article student ) (31 Points)
Replied 17 January 2018

sir, Mr.Gaurav is asking What is the treatment when we have only intra state sales and only inter state purchases

Jigar A. Thakkar (Chartered Accountant) (99 Points)
Replied 19 January 2018

It is wrong It is not output tax liabilty.it will face problem in GSTR 1 if you do this wrong adjustment.

RAJA P M ("Do the Right Thing...!!!") (127142 Points)
Replied 20 January 2018

Originally posted by : Jigar A. Thakkar
	It is wrong It is not output tax liabilty.it will face problem in GSTR 1 if you do this wrong adjustment.

If it's wrong., Then give your valuable Solution... We are waiting for your reply with solutions...

gaurav (ac) (24 Points)
Replied 20 January 2018

I have sales of CGST & SGST But purchase is IGST and no sale of IGST What to do while filing GSTR3B?

example

purchase of IGST in Nov 17 value of IGST 1000/-

no purchase of IGST in Dec17

CGST SGST purchase available in Dec 17

Purchase return in Dec 17 of IGST value 500/-

sales during Nov 17 as well as of Dec 17 is of CGST + SGST

3B return of Dec 17 how to show purchase return of IGST

RAJA P M ("Do the Right Thing...!!!") (127142 Points)
Replied 20 January 2018

Add the values in your outward details....

vaibhavee (proprietor) (46 Points)
Replied 23 January 2018

how we will report the same in GSTR-1? Purchase return as sales or any other treatment should be given? please share your valuable views on the same?

Shankar Sharma (505 Points)
Replied 23 January 2018

@ Gaurav you can utilise IGST to offset CGST n SGST

Niraj Zambad (None) (23 Points)
Replied 10 March 2018

Hi Sir,

for ex. I have purchased 10 item worth Rs. 10 single so final cost=100. CGST + SGST=12% on it. so final cost now will be 112.

- I am under regular scheme so filing GSTR 3B utility.

After 3 months returned 4 items to Supplier due damage. He deducted the 10*3=30+3.6=33.6 as a credit note in next bill.

So, in this case how to fill data in GSTR 3B utility. in which section i have to show this purchase return information so i will get my paid tax return from Government.