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sales return

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please advice where we show the sales return value in gstr3b GSTR 1
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Sales Return value shall be deducted from total outward supply under GSTR-3B and Under GSTR-1 a CREDIT NOTE shall be issued by supplier in respect of Sales Return value.

but in vat regime sals or purchase return in the month of sep ,oct where is shwon. in vat or gst return...
What to do if credit note value is greater than sales value in GSTR3B


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