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Credit notes filing in GSTR1 for B2CS

23 May 2023

Sir,
I have issued credit notes to B2CS unregistered customers. Is it necessary to file it in GSTR1. When I click tab 9B, C/D notes unregistered , I find only B2CL and exports in drop-down menu. There is no menu for b2cs unregistered. Should I leave this tab blank in GSTR1. There is no issue in filing of 9B c/d notes (Registered). My question is regarding B2CS unregistered customers only in tab 9B.

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10 Replies

Imthias ahamed Kormath (910 Points)
Replied 23 May 2023

B2C supply not credit basic.They may return goods ,cash and tax not return to recipient,they insist to take other goods for return amount.But other goods not available the dealer liable to return full amount to him.so ,in this practice the dealer may issue a credit not for his adjustment. while B2C invoice amended in respective table.

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prasad Nilugal ( GST Practitioner & Accounts ) (14801 Points)
Replied 23 May 2023

1) what is the Invoice value of B2C supply to unregistered person?
2) Supply is Inter-state or Intra-State
3) Credit Note taxable value + GST
please Clarify .

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 23 May 2023

To report Credit Note only for b2b & B2cL the separate table is provided in GSTR-1 for B2Cs it must be reduce from b2cs sale amount.

2 Like

prasad Nilugal ( GST Practitioner & Accounts ) (14801 Points)
Replied 24 May 2023

I think he has to report B2C sales , in Table 7 of GSTR1 , after adjustment of Credit note if value is less than 2.5 Lac .

Imthias ahamed Kormath (910 Points)
Replied 29 May 2023

If not credit note issued to him,for accounting purposes of firm, stock difference will reflect in stock register.which may solve by issue of same.

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swati (assistant) (27 Points)
Replied 15 September 2023

Hi, please guide me, how can I issue credit note for last year sale to b2cs?

prasad Nilugal ( GST Practitioner & Accounts ) (14801 Points)
Replied 16 September 2023

Last year means ? What is the Invoice Date and month for which you are going to issue credit note ?.

swati (assistant) (27 Points)
Replied 16 September 2023

Last year means 2022-23, I want to issue credit note for nov month sale of fy 2022-23

prasad Nilugal ( GST Practitioner & Accounts ) (14801 Points)
Replied 17 September 2023

Credit note for what purpose ?.. ( goods return , wrong billing or rate difference ) please Clarify .

Biswas Pijush (2 Points)
Replied 23 July 2024

I have same problem for B2CS unregistered person to credit note adjustment for Year 23-24 and credit not will be Year 24-25 . There is no way to GSTR 1 9B. for goods return.