21 March 2022
In the current month there was credit note worth (-)10,000 and IGST of (-) 1,800 and there is no other IGST (B2B or B2C) amount. Another B2B Sale is of 20,000 CGST 1800 SGST 1800 Thus the Total GSTR-1 Figure is IGST -1,800, CGST 1,800, SGST 1,800.
But while filing the GSTR-3B there is no way to feed negative figure in any of the field so there has been a payment of 3,600 (As in GSTR-1 CGST 1800 SGST 1800) the Credit note figure of IGST -1,800 is not adjusted.
CAclubindia
