GSTR 9 Table 4

GSTR 9 Table 4

ALL DATA ARE RELATED TO FY 17-18 between July-17 to March-18

1. Data as per Books of Accounts
Sales Amount	 Tax Rate CGST SGST
B2B 	2,00,00,000	5%	 5,00,000	5,00,000
B2C	 50,00,000	5%	 1,25,000	1,25,000
Credit Notes issued during the Year for Goods Return of above mentioned Sales
B2B 	 10,00,[deleted]%	 25,000	25,000
B2C 	 ,00,000	5%	 12,500	12,500
So My Net Sales for 17-18	 
Rs. 2,35,00,[deleted],87,500 	5,87,500

2. Data as per GSTR1
Sales	Amount	 Tax Rate	CGST	SGST
B2B 2,00,00,000	 5%	 5,00,000	5,00,000
B2C	 50,00,000	 5%	 1,25,000	1,25,000
Credit Notes (CDNR)
B2B 	 10,00,000 5%	 25,000	25,000
Net Sales for 17-18 as per GSTR1
 Rs. 2,40,00,000	 	6,00,000	6,00,000

3. Data as per 3B 
Net Sales for 17-18	2,35,00,000	
CGST : 587500
SGST : 587500

In GSTR1 Credit Notes to B2C was not shown till today 
As no separate table is provided and Even word of Net Sales to B2c was also not mentioned 
as mentioned in Annual Return 9. 
They are Asking for Net Sales

Now My Question is IN GSTR9 Table 4(A) Which Amount I have to Mention for B2C Rs. 50,00,000 or 45,00,000 ? Why and What is Tax Implication ?

Asked 5 years ago in GST

B2C supplies have to be shown net of credit notes in GSTR 9. Even though it wasn't shown in GSTR 1, show the correct figure of B2C 45 lacs in GSTR 9.