GSTN to allow negative values in Table 3.1 of GSTR-3B
As per highly placed sources, the portal will allow reporting negative values in Table 3.1 of GSTR-3B by the end of September 2020. The changes are currently in design mode.
It will be a welcome to change. It’s long-standing demand to allow full tax adjustment due to Credit Notes when such tax is on the excess of output tax during a month.
You May Also Refer: