Issues with GSTR-3B Regarding IGST Negative Liability
When a negative liability for IGST is entered in Table 3.1, the system triggers an error stating that IGST in Table 3.2 cannot exceed the IGST in Table 3.1. [PIC-1]
In the current scenario, Table 3.1 indicates an IGST of -₹801, while Table 3.2 shows 0, resulting in an error from the system. It is important to clarify that entries in Table 3.2 are exclusively for interstate supplies made to unregistered individuals or composition dealers, not for B2B transactions. Typically, a negative liability of IGST arises from B2B transactions (such as credit notes due to sales returns or other reasons). Therefore, in these instances, no entry is necessary in Table 3.2, and the system should not trigger an error.
At present, to resolve the error, we are forced to enter a negative amount in section 3.2, which is legally unnecessary. [PIC-2]
@Infosys_GSTN, I urge you to investigate this matter! I have been raising this issue for the past three months since the negative liability feature became available on the portal.
I kindly request tax professionals to review my interpretation, share their insights on this issue, and correct me if I am wrong.
