AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
OUTWARD IGST IS MINUS FIGURE DUE TO CREDIT NOTE ISSUED BY US HOW TO SHOW IN GSTR 3B RETURN.
TOTAL OUTPUT IGST OF REGULAR SALES RS. 67361/-
CREDIT NOTE ISSUED BY US IGST RS. 79080/-
THUS, NET IGST PAYABLE IS MINUS -11719/-
HOW TO ADJUST IN 3B RETURN.
OUTWARD IGST IS MINUS FIGURE DUE TO CREDIT NOTE ISSUED BY US
RAHUL GAIKWAD
Outward IGST adjustment: negative IGST from credit note raises reporting query on GSTR 3B when credit notes relate to earlier periods. A taxpayer reports net Outward IGST as a negative figure because credit notes issued exceed IGST on regular sales and asks how to show this in GSTR 3B; the exchange clarifies the credit note pertains to an invoice from a prior period, with no procedural guidance recorded. (AI Summary)
