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Purchase & Sales Return Show in GSTR 3B

sagar jain (article) (80 Points)

17 March 2018

If there is no sales and purchase only purchase return and sales return transaction are done during the month.so how can we show this transaction in GSTR 3B.

Negative figures are not considered in GSTR 3B.

Please suggest me with proper guidelines.

Thanks.

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8 Replies

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 17 March 2018

file nil 3b,

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lokhande mahadev (99 Points)
Replied 17 March 2018

Dear sir

suppose maan lije apaka pass jan 18 credti
csgt 10000/- sgst 10000/- hai

or purchase return kiya kuva gst amount

cgst 2000/- sgst 2000/- hai

particular same months credit available

total cgst = 10000/- sgst =10000/-
less cgst =-2000/- sgst =-2000/-

available cgst = 8000/- sgst=8000/-

you can shown gstr-3b return amount of available credit

Akash Verma (188 Points)
Replied 18 March 2018

You can show purchase return in output liability column and show sales return in input credit column since negative values are not accepted in portal.

3 Like

RAJA P M ("Do the Right Thing...!!!") (128096 Points)
Replied 18 March 2018

Dear Akash Verma.,

Nicely replied by You... I appreciate your efforts... Keep it up Dear.

GOOD LUCK...

1 Like

lokhande mahadev (99 Points)
Replied 18 March 2018

Dear akash sir

how to the claim input tax credit against sales return

I want better that is output liability less less retun the final liability created

because customer gstr1 sales return show nahi karega o debit not karega or ham use credit note show karenge apane gstr1 mai

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RAJA P M ("Do the Right Thing...!!!") (128096 Points)
Replied 18 March 2018

Dear Mr Lokhande Mahadev.,
I don't know Hindi. But, I assumed your query...

First of we ll think about GSTR 3B, it's not a Main return as per GSTR 1 2 and 3. Also it's a interim return. Bcoz, CBEC not ready for the main returns...

Now.,
GSTR 3B have Two major option like Outward supplies and Inward Supplies (All other "ITC"). No more special options like Sales return and Purchase return... But, we can't leave our Inputs and Outputs from Sales / Purchase return..

So,
Only way we consider Our Transactions like INWARD or OUTWARD as per above way... Otherwise we can less the values in our Actual values...

1 Like

Semal Charaniya (2 Points)
Replied 20 September 2018

One of the practical issues among them is How to fill GSTR 3-B Form if the Sales return (Credit Notes issued) for any month is more than the actual Outward Supply for that month?