Treatent of purchase return in 3 b

This discussion explains how to handle purchase returns in your GSTR-3B filing, specifically regarding CGST and SGST. You should report these under Table 4(B)(2) of GSTR-3B, ensuring it's also reflected in your GSTR-2B under the Credit Note section. You can either deduct it from your Input Tax Credit (ITC) or show it as a reversal of ITC. Given the auto-computation with GSTR-2B, it's advisable to show purchase returns under 'ITC reversal others'.