Question ID :
44909
082701
While filing June montrh GSTR 1 where Sales return was more than june Sale and Negative liability was appearing.
Now while filing GSTR 3B in July 25 how to reduce Liabilty by same amount as it is not reducing liability automatically
Posted by
Mahesh Kumar
on
Aug 15, 2025
Filed Under
GST
If negative values are not adjusted, reduce the same from next month liability.
Posted by
VINAY BHARGAV KUMAR G on
Aug 16, 2025
Answer ID :
86029
The liability shall be manually adjusted in the future tax periods. If there is no Substantial GST liability in future periods, then the tax payercan make an
application for refund, the same position is clarified in circular 137-07-2020GST dated
13th April 2020.
Posted by
SREENIVASULU THULASIRAM on
Nov 17, 2025