GSTR 3B Inputs conflicts.

[Govinda R]

Hi,

Can anyone help with how to set off inputs while filing GSTR-3B?

In the month of March, I have sold goods to Tamil Nadu (I am from Karnataka, URP) worth Rs. 24,00,000 — multiple bills and different customers.

But now in the month of May, they have rejected the material, and I want to take it back. The rejected material is worth Rs. 10,00,000 by different customers, but it is B2CL. I have issued a credit note for the same and received the material.

In the month of May, I have sold goods worth Rs. 23,00,000 (excluding the credit note), but this Rs. 23,00,000 sale is within the state of Karnataka.

Now I can go and declare sales in GSTR-1 — it will take a negative value — but what should I do in GSTR-3B because at present I will not make any interstate supply?

How can I get IGST input tax back? Should I need to minus it in CGST and SGST while filing GSTR-3B for the month of May?

AI Summary

Interstate Goods Sale Rejection: IGST Input Tax Credit Adjustment for Returned Merchandise Under GST Rules A taxpayer from Karnataka sold goods to Tamil Nadu for Rs. 24,00,000 in March, but customers rejected Rs. 10,00,000 worth of material in May. The seller issued a credit note and wants guidance on handling IGST input tax credit while filing GSTR-3B, given the interstate supply rejection and subsequent intrastate sales in May.