Negative sales amount in GSTR-3B

[Nisha Prabhu]

If the sales return amount is more than the sales amount, the negative value is been captured in GSTR-1 but not in GSTR-3B. What to do in such a case?

[ASHISH SHAH]

If it is sale return of taxable goods then you can claim credit in table 4. Otherwise you can net off sales if goods are exemted and sale is more than sales return.

AI Summary

Negative sales reporting: claim a GSTR-3B credit for taxable returns or net off sales for exempt supplies. Negative sales from returns should be handled in GSTR-3B based on taxability: claim the adjustment as a GSTR-3B credit for taxable supplies; for exempt supplies, adjust by netting sales against returns where permitted instead of claiming a credit.