Sales liability lower than Credit note, How to address in GSTR-3B

This discussion addresses the common issue of sales liability being lower than the value of credit notes issued in a tax period, specifically concerning GSTR-3B filings. The advice provided suggests that GSTR-3B does not accept negative figures for outward supplies. Instead, taxpayers are advised to carry forward the credit note balance and adjust it against future sales liabilities when they equal or exceed the outstanding credit note amount. Maintaining an Excel tracker for these adjustments is recommended.