watch_later 21/01/18

Dear sir

I am selling goods through Amazon and other online operators .... While filling gstr1 and gatr3b....where to submit goods returned detail ?


Parvinder Singh


1 Response | Latest response: 22/01/18 | Sort by Likes(thumb_up) Recent | GST Reply
watch_later 22/01/18

In GSTR-3B, Table 3.1, for each rows, the values entered are Nett Sales which is equal to Actual Sales - Credit Notes + Debit Notes. As your Sales Return would be recorded in a Credit Note, the same values are taken care of here.

In GSTR-1, The Credit Note Values are mentioned in Table 9(B) for the following Types of Invoices

  1. Sales Return of Registered Dealer (B2B)
  2. Sales Return of Unregistered Dealer (B2C) if the Original Invoice Value > 2.5 lakh

Incase the Original Invoice Value of B2C < 2.5 lakhs, you need not declare separately, however the value of such sales return is to be reduced from the sales declared in Table (7)-B2C Small Invoice.

We need to enter in the above tables for the time being, as the Ecommerce Sales is being clubbed with Other than ECom Sales, until Govt Notifies on a late date, to record the ecom sales separately.

I have answered this as per my understanding. Request you to please vet the same from a CA


Sign up to discuss taxation, accounting and finance topics with experts from all over India.

Join Discussion