goods return

Anmol Singla (808 Points)

08 January 2018  
sir if any person received goods on say 26 December and he declares ITC on such goods in 3b on Jan 20 but on 25 Jan he returns goods and receives credit note from supplier.


then what will be the treatment of this in 3B on 20 Feb
will it will be deducted from eligible ITC or to be shown separately