GST Portal will soon allow negative values in Table 4 of GSTR-3B



Quick Summary
The Goods and Services Tax Network (GSTN) is set to introduce a significant update allowing negative values in Table 4 of the GSTR-3B form. This change will enable taxpayers to accurately reflect the net-off credit note values, ensuring better consistency with Table 8 of the GSTR-9 form. The update primarily affects the GSTR-3B and GSTR-9 APIs, with schema modifications to accommodate these new functionalities.

The Goods and Services Tax Network ("GSTN") will soon allow negative values in Table 4 of GSTR-3B, allowing users to show the net off credit notes values in Table 4A which will make Table 8 of the GSTR-9 comparison consistent as per the Release Notes.

GST Portal to Allow Negative Values in GSTR-3B Table 4

Important Notice

  • API specification published are based on the improvements done in GSTR-3B and GSTR-9 APIs

Additions, Changes and Corrections in this Release

G2B API 

1. GSTR-3B (updated version v3.0 to v3.1)

  • GSTR-3B - Get GSTR-3B Details : Schema changes for allowing negative value in table 4
  • GSTR-3B - Save GSTR-3B data : Schema changes for allowing negative value in table 4
  • GSTR-3B - File GSTR-3B data : No change, just version upgrade
  • GSTR-3B - Validate GSTR-3B against Auto Calculated data : Schema changes for incorporating table 4D2
  • GSTR-3B - Offset Liability GSTR-3B data : No change, just version upgrade
  • GSTR-3B - Get ITC Liability Auto Calc Details : Schema changes for incorporating table 4D2
  • GSTR-3B - Get system calculated interest : No change, just version upgrade
  • GSTR-3B - Save past liability breakup : No change, just version upgrade
  • GSTR-3B - Re-compute interest : No change, just version upgrade

2. GSTR-9 (updated version v1.2 -> v1.3)

  • GSTR-9 - Get 8A Details : No change, just version upgrade
  • GSTR-9 - Get Auto calculated Details: Schema changes for allowing negative value in table 6
  • GSTR-9 - Get Details : No change, just version upgrade
  • GSTR-9 - Save GSTR9 data : No change, just version upgrade
  • GSTR-9 - File GSTR9 : No change, just version upgrade

Release Notes can be accessed from the attached file

FAQ :

The GST portal will soon allow negative values to be entered in Table 4 of the GSTR-3B form.

This change will allow users to show the net-off credit note values in Table 4A, making comparisons with Table 8 of GSTR-9 more consistent.

The update primarily affects the GSTR-3B and GSTR-9 forms and their associated APIs.

The process for filing GSTR-3B data remains unchanged; only the version is being upgraded.

Schema changes are being made to allow negative values in Table 6 of the GSTR-9 form.




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