Question ID : 31731

Negative Sales

An asessee has not made any sales during April 18 to June 18 Quarter but is having sales return during June. How it should be shown in GSTR 3 B and GSTR-1 for June18

Answer ID : 70860

to be shown under purchases

Answer ID : 70878

If credit note is not issued in respect of sales returns but the customer has issued invoice for returning goods as outward return supply, then taxable person may report this as inward supply. Reference may be had to 'reasons for EWB' where return supply is also one of the permitted reasons for movement of goods. If credit note has already been issued for the sales returns, this sales return may be reported in the earliest next quarter in which sales of equal or greater value is available in GSTR 3B. But, in GSTR 1, credit note may be reported in the same month or quarter in which the goods are returned.

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