Question

There are goods returned of B2C sales. How to reflect the same in GSTR-1 since while filing GSTR-1 it asks for detail of credit note but when we mention the same an error occurs because when we file B2C sales only total amount is to be mentioned without any bill wise detail. How to reconcile the same?

Answer

In GSTR-1 format Table 9A and 9B allows you to record the details of debit/credit notes issued against B2B/ Export/ B2C large invoice only. Whereas Table 7 i.e. taxable supply to B2C others will allow you to record supplies net off debit/credit notes.

Thus you can record the returns of B2C(others) sales in Table 7 of GSTR-1 by netting off the credit note from B to C (others ) supplies and you are not required to give details of credit note.
 

(Reply dt. 20/09/2018)