In Table 3.1 of GSTR3B, we mention the nett outward supplies of Taxable, Exports etc. However for a particular month if the Sales Returns value is more than the Sales Value, the nett value is NEGATIVE. The portal is not accepting Negative Values.
Even in Table 3.2 for Entry of Statewise URD Sales, we face this problem. If for a particular state, the sales returns is more than sales, we are unable to enter the negative Nett Value
Please advice how to overcome this problem
The Department did not probably foresee this issue. Even the GST Helpdesk is unable to provide a lasting solution, however verbally they mention a work around. I will try to share by an example
Assume your Sales under B2C from Karnataka (Home State) to another state (say Telengana) for May 2018 is Rs.12,000/-. However one of your B2C customer in Telengana returned goods which you sold to him in previous months on 12-May-2018. The value of Sales Return is 15,000/-.. So you Nett Sales for B2C Customers in Telengana for May 2018 is (12000-15000) = -3000. When you enter -3000 in the Table 3.2 of GSTR3B (or even in Table 7 of GSTR1), the portal would not accept negative value.
As a Workaround, you can SPLIT the credit note for sales return of May 2018 (Original Credit Note - 15000). You can raise 2 credit notes instead like say Rs.12000 for May 2018 and raise another Credit Note of Rs.3000 for Jun 2018. So that your NETT Sales for B2C - Telengana is ZERO or any Positive Value. This is just a temporary workaround and is really a pain to remember the next month
I seriously hope that the GST Council will look into this issue
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