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Filling GSTR 3B

JAIMIN JESADIYA (STUDENT) (41 Points)

21 February 2022

How to file 3B if sales return is more than sales in one Month.

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prasad Nilugal ( GST Practitioner & Accounts ) (14536 Points)
Replied 21 February 2022

Reduce Sales return from current month sales , balance you can reduce in the next month GSTR3B . Subject to time limit as per CGST act .

For example sale of this month is 1000/- and sales return is 1500/- , then reduce sales return 1000/- in this month from the current month sales , and balance sales return 500/- in the next month Sales ( GSTR3B ) , subject to time limit .

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prasad Nilugal ( GST Practitioner & Accounts ) (14536 Points)
Replied 21 February 2022

One more thing , I want to clarify is form 1-1-20222 you GSTR1 and GSTR3B must match .

Eswar Reddy S (CFO- at NHTF) (58259 Points)
Replied 22 February 2022

Sales : It creates GST liability.

Sales return : Reduces the gst liability or creates ITC .

If there is any error you may carry forward the excess credit