Is igst adjusted with cgst and sgst

Page no : 2

Ravi SADhiyan (Practice) (4510 Points)
Replied 30 July 2019

In My opinion

1) If You have interstate Sale in same month than You show Output Liability Under GSTR-3B After Reduced Credit Note GST Amount

2) If you have not interstate sale in the same month than you reduced IGST Liability in next month in which IGST sale arise in Your entity

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dheeraj gagad (CA) (198 Points)
Replied 30 July 2019

@ MD gulfam, the amount of tax on sales return is shown under credit/debit note tab in GSTR 2A. Wherein the amount of tax on sales return to be reduced from ITC in GSTR 3B for the month in which credit notes are received

Ravi SADhiyan (Practice) (4510 Points)
Replied 31 July 2019

Originally posted by : dheeraj gagad
	@ MD gulfam, the amount of tax on sales return is shown under credit/debit note tab in GSTR 2A. Wherein the amount of tax on sales return to be reduced from ITC in GSTR 3B for the month in which credit notes are received