Sales Return is more than sales

When your sales returns exceed your sales, it can create a discrepancy between GSTR-1 and GSTR-3B reporting. While GSTR-1 captures the negative value, GSTR-3B requires a different approach. You can deduct sales returns up to the value of sales in the current month's GSTR-3B, reporting zero for the excess. The remaining unadjusted sales return amount can then be claimed in the subsequent month's GSTR-3B filing.