Purchase Returns in GSTR-3B, Goods and Services Tax - GST

[KrishnaChaitanya Somanagurthy]

Where to show Purchase returns in GSTR-3B. Whether to deduct from ITC available and show net ITC Under 4(A)(5) or whether to show under 4(B)(2) - other ITC Reversal.

If it is shown under 4(A)(5). how to same the same in GSTR-9

Posts / Replies

[Ganeshan Kalyani]

You can show it in either way. That is you can show net ITC or show full ITC and then reversal.