Any gst registered regular scheme dealer purchases returns goods and sales returns goods (debit notes and credit notes) turnover transactions treatment shown in gstr3b and gstr1 monthly returns in gst act.
Frah Saeed Answered question June 29, 2020
Supplies which you have made and your customers return the goods, you need to issue credit note and same shall be disclosed at Table 9 / 10 of GSTR-1 if goods were supplied in earlier months.If credit note issued in same month , net supply to be shown in Table 4/5/6 or 7 of GSTR-1.
In GSTR 3B only the net amount of supply need to shown at Table 3.1 of GSTR-3B.
In respect of purchase return no disclosure in GSTR-1. In respect of GSTR-3B also it may lead to ITC reversal and thus to be disclosed accordingly.
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Frah Saeed Answered question June 29, 2020