Unregistered Dealer Credit Not

For interstate unregd., if inv. value is > 2.5Lacs, (B2CL) such invoices should be disclosed in table 5 and the related debit/credit notes should be disclosed in 9B.

For Intra sales to unregistered dealers and Interstate sales to unregd. inv value <2.5L, (B2CS) the net amount should be shown in Table 7. 
That means Total of Invoices raised+Debit notes-Credit notes.
 

That is the reason for not giving any option for Debit/credit notes of unregd. intrastate sales in table 9B.

If we net off credit note from B2C ,then B2B + B2C will not match to HSN summary.

What will be the solution?

Your Reply: credit note of intra state supply is not to be shown seperately but to be shown in net off with unregistered sales in 7. B2C others.  

Sir, I need one clarification, as per filing month no cash sales then how to adjusted unregistered credit note?