Where to show received credit note in GSTR3B
Svas K (6 Points)
28 May 2021I have two doubts:
I.
If a taxpayer receives Credit Note from his supplier,where should it be shown in GSTR3B
1. As negetive figure under 4 A (5) of all other available Eligible ITC
or
2.As positive figure under 4 B (2) Other ITC Reversed
II.
Shoud interest payable on earlier month output liability which was missed earlier by mistake and now can be paid with available input credit
Kindly advise me