Credit Note
I filed Quarterly Return for the period for July-Sep'23 with credit note Amount CGST Rs. 17162.10 & SGST Rs. 17162.10. Out of this amount Rs.8010.00+Rs.8010.00 deducted as SGST & CGST respectively. The balance amount of CGST Rs.9152.10 & SGST Rs.9152.10 shown negative at last column - total Liability (Outward supplies other than reverse charge).
From october'23 I opted for a monthly file instead of quarterly.
My question is that this above amount is not showing in 2A 2B.
I lodged my complaint to the GST portal, they replied "In case there are any negative liabilities due to addition of credit notes or downward amendment of outward supplies in GSTR-1, such values are auto-drafted as ‘zero’ in Form GSTR-3B. In the Section-II of System generated summary detailed break-up is provided and may be referred. Such negative values which are not considered in the current return period, may be adjusted by you in the subsequent tax period(s) in the same table wherein the values were negative and auto-drafted as ‘zero’. Further, subject to fulfilling other conditions, you may also consider filing of a refund application on the GST Portal for any excess tax paid"
Now before filing of monthly GSTR 3B please suggest to me where i can claim this amount
Mukesh Mehta