GSTR3B AND GSTR1 SALES LIABILITY DIFFERENCE

[BHAVESH MANIYAR]

Respected Sir,

While filling GSTR-1 there arose IGST Sales and CGST and SGST Credit note(Sales Return),but incase of GSTR-3B which is auto populated consideres only positive liability of IGST and effect of sales return is not taken? What is the solution.

For eg while filling GSTR-1 sales igst ₹ 1,80,000/- and cgst -18240 and sgst -18240 and while filling GSTR-3B IGST 1,80,000/- and cgst 0 sgst 0?

Also there will be no sales purchase in this firm henceforth?

Is refund only the option with us?

[Shilpi Jain]

You could consider going for a refund. Also have a look at Circular 125 in this regard

AI Summary

GST return reconciliation: consider refund route where GSTR-3B auto-population omits credit note effects; consult Circular 125. Mismatch where GSTR-1 records IGST and CGST/SGST credit notes for sales returns but auto-populated GSTR-3B shows only positive IGST and omits sales return effects; practitioner guidance suggests pursuing a refund and consulting Circular 125 for adjustment and refund procedures.