SALE RETURN EXCESS OF SALES MADE DURING THE MONTH

This discussion addresses the challenge of reporting sales returns that exceed the sales made within a tax period, particularly when the GST portal doesn't accept negative figures. The recommended approach is to declare nil taxable value and outward supply for the current month's GSTR 3B. Any excess sales return amount should then be adjusted against sales in subsequent months until the full value is accounted for, as per GST circular 26/26/2017.