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Regarding purchase return de

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ABHI KUMAR

517 Points Posted on 18 April 2023

purchase return date 3.1.23
but supplier uploaded this purchase return (debit note) after 13.2.23 so this bill not reflect on gstr2b jan month

reflect on feb 23 gstr2b

so my question in jan 3b we can put this purchase return figure manually or automatically figure put in gstr3b month of feb.

Replies (3)

Quick Summary

This discussion clarifies the correct procedure for handling purchase returns when the debit note is uploaded after the GSTR-2B cutoff date. It explains that the Input Tax Credit (ITC) should be reduced in the month the goods were actually returned (January in this case), even if the debit note appears in a later GSTR-2B. The advice confirms that manual adjustment in the January GSTR-3B is possible, and no reduction is needed in February for the credit note reflected then.

Pankaj Rawat

GST Practitioner

29904 Points Posted on 19 April 2023

Yes you can do so. You can reduce your ITC in Jan 23 as per Law also you are liable reduce ITC in Jan23 as the goods being return to supplier in Jan 23 only .

In Feb month not required reduce ITC for credit note reflected in 2B as it is already being done by you in Jan 23 . Thus prepare Reconciliation statement for same .