Sales returns how to show in 3 B

How you filed  NIL GSTR1  this month  because  of  No Sale ?. 

This is a practical problem till date!!!! Negative value not accepted in gstr 3b ..

In my opinion  if Credit Note  pertains to F.Y 21-22 ,  as per section 34(2) of the CGST  act  2017 credit note can be shown  till  September 22 ,  So you can show in the next  month  return  , if  you made any sales (outward supply )  in the next month . you can reduce  credit  note  amount   from outward  supply  next  month GSTR3B  return . 

please confirm with Others also. 

hi

if you have entered the sales returns in gstr 1 (credit note section-column 9B) it'll automatically show in gstr 3b as minus.

Sales returns in GSTR-3B depend on whether the credit note reduces taxable turnover or involves ITC recovery.

For credit notes issued to customers (reducing your outward supply):
- Report in Table 3.1 of GSTR-3B as a negative adjustment to outward taxable supplies. The net taxable turnover after credit notes goes in Table 3.1(a) or 3.1(b) depending on whether it is intra-state or inter-state.
- Do NOT show it in Table 4 (ITC side) ,  that is for your inward supply corrections.

For sales returns where goods come back and you are reversing the original invoice:
- Same treatment: issue a credit note, reduce the output tax liability in Table 3.1 for the period when the credit note is issued (not the original invoice period).
- The supplier (your customer) must reverse the ITC they claimed on the original invoice ,  that is their responsibility, not yours.

Common mistake to avoid: adjusting credit notes in the ITC section (Table 4) instead of output liability (Table 3.1). That results in an incorrect ITC balance and mismatched liability reporting.

This [GST credit notes under 2026 rules guide](https://taxgarden.in/blog/gst-on-export-of-goods-india-zero-rated-lut-refund-procedure-2026) has the related adjustments if any export invoices are involved.