Find
If credit notes reduce your GSTR-3B tax but are not reported in GSTR-1, GSTR-1 shows higher tax. The fix is to report the credit notes in GSTR-1 and explain in Part B.
GST
Credit notes causing DRC-01B mismatch
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Provisions
Rule 88C, CGST Rules 2017; Sec 34, CGST Act 2017
Analysis
Credit notes of ₹10 lakh plus ₹1.8 lakh tax netted in 3B but missing in GSTR-1 Table 9B leave a ₹1.8 lakh gap in that month. Report them in the next GSTR-1 within the Sec 34 time limit. Explain in Part B with the credit note list. Watch the 30 November cut-off.
Close
- List credit notes issued in the period.
- Report them in GSTR-1 Table 9B.
- Explain the mismatch in Part B with the list.
- From now, report credit notes in the same month's GSTR-1.
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