Debit note (sales return) as treated as itc

Just less the value in Your next GSTR 3B return.
so, simple.

No. If you have reversed the amount under Rule 37, 39, 42, 43 in GSTR-3B in 2018-19 then it will be correct. otherwise you have to make Voluntary Payment through DRC-03 under section 73. if you less these amounts from the table 4(A)(5) (ITC) it will not effect for 2017-18 it will be treated as the amounts or the turnover or sales return of the month where you are adjusting it. these ITC which you have excess claimed you have to paid it through DRC-03.

have you filed your GSTR 1 correctly ,& pls clarify that you have increased the output tax liability instead of decreasing the same ?????

GSTR 1 FILED CORRECTLY

Dear Jishad T Report Fiqures in table 6 as per Books , & any tax liability arising due to that wrongly entered value , deposit the same with interest

PANKAJ SIR,

,WHEN THAT TIME  ACTUAL SALE EXTRA TREATED ( ONLY SHOW GROSS SALE  NOT LESS SALES RETURN 500+500)

SO BASICALLY I PAID TAX CORRECTLY

BUT ITC CLAIMED EXCESS  SO I REVERSE IT THROUGH DRC-03  WITH INTEREST  

THEN EXTRA TREATED SALES WILL GET A REFUND?????