07 August 2020
As per format of GSTR-1, credit note issued to unregistered dealer towards goods return is to be reflected in table 9B- Credit / Debit Notes (unregistered).
However, input field does not provide option B2C (Small). Further, it allows only details of goods return towards Inter state supply on which IGST is leviable. No specific column is provided to fill details of goods return towards supply within state on which CGST & SGST is leviable.
Now, where to reflect Credit note issued to Unregistered dealer (B2C small) in GSTR - 1.
07 August 2020
credit note to unregistered dealers for intra state supply is to be reported in Table 7A(1).To be reduced from outward supply to unregistered in totality.Dont need to give credit note wise details.
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