Dear
Can we take Input of CGST/SGST/IGST against Credit Notes of sales return of goods or Rate difference Credit Notes issued for current or previous Sales/Supply in the current month's 3-B Return without reducing the liability of current month's supply/Sales ?
means we declare supply in GSTR-1 100+9+9
and issue Credit Notes 10+0.9+0.9
And in 3-B paid tax on 100+9+9
and take input in all other ITC column 10+0.9+0.9 of sales return's Credit Notes plus purchase during the current month 20+1.8+1.8 i.e. Total ITC 30+2.7+2.7
please clarify notification circular or else rules of GST?
Before the Answer I ask a question...
How to You give Credit Note for the Rate difference/ Sales return...?? Against the Sales invoice or Create new number...??
CAclubindia
