Negative input credit treatment in GSTR3B

Tide (Taxpayer) (76 Points)

19 September 2019  

Due to purchase returns, the input IGST less the IGST on purchase returns is resulting in a negative figure of -10800. How do we reflect this in GSTR3B? Add 10800 to outward supply table in order to pay the 10800 IGST? Or reverse it in input GST table?

 

Thank you.