GSTR-3B FILING

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Gaurang (Querist)
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09 October 2019 Dear All,
We are filing GSTR-3B on monthly basis. During the month of September'2019 our Gross Sales amount is 5,03,611/- Taxable Value is 4,86,446 & IGST amount is 10,904/- SGST amount is 1845.50 CGST is amount 1845.50.and Courier charges amount is 2570/-. During the month we have issued credit note which exceeds the value of sales during the month. Credit Note Value's are Gross Sale amount is 5,08,434/- Taxable value is 4,93,624/- IGST is 14,434 SGST is 188/- CGST is 188/-.
Pl.let us know how to file GSTR-3B
Regards

CA Dhruva Kalamanji

CA Dhruva Kalamanji (Expert)
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09 October 2019 Dear Gaurang,

Really yours is a special case !! a practical solution wrt to filing GSTR 3B is dont show all your credit notes in that particular month. for sake of GSTR return keep positive amount instead of Zero in GSTR 3B and file, Rest credit note take it in subsequent month.

If it is B2C Credit note then even in GSTR 1 it is an issue.

So practically fitting answer is divide credit note in to two parts. show in subsequent month do not change in books.
Prepare reconciliation statement for two months and keep it along with GST computation files. If you go for any refund then this will be helpful. Otherwise also this reconciliation is useful at the time of filing GSTR 9

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