GST Portal will allow negative values in Table 4 of GSTR-3B
The Goods and Services Tax Network (“GSTN”) will soon allow negative values in Table 4 of GSTR-3B, allowing users to show the net off credit notes values in Table 4A which will make Table 8 of the GSTR-9 comparison consistent as per the Release Notes.
Important Notice:
- API specification published are based on the improvements done in GSTR-3B and GSTR-9 APIs
Additions, Changes and Corrections in this Release:
G2B API –
1. GSTR-3B (updated version v3.0 to v3.1)
- GSTR-3B – Get GSTR-3B Details : Schema changes for allowing negative value in table 4
- GSTR-3B – Save GSTR-3B data : Schema changes for allowing negative value in table 4
- GSTR-3B – File GSTR-3B data : No change, just version upgrade
- GSTR-3B – Validate GSTR-3B against Auto Calculated data : Schema changes for incorporating table 4D2
- GSTR-3B – Offset Liability GSTR-3B data : No change, just version upgrade
- GSTR-3B – Get ITC Liability Auto Calc Details : Schema changes for incorporating table 4D2
- GSTR-3B – Get system calculated interest : No change, just version upgrade
- GSTR-3B – Save past liability breakup : No change, just version upgrade
- GSTR-3B – Re-compute interest : No change, just version upgrade
2. GSTR-9 (updated version v1.2 -> v1.3)
- GSTR-9 – Get 8A Details : No change, just version upgrade
- GSTR-9 – Get Auto calculated Details: Schema changes for allowing negative value in table 6
- GSTR-9 – Get Details : No change, just version upgrade
- GSTR-9 – Save GSTR9 data : No change, just version upgrade
- GSTR-9 – File GSTR9 : No change, just version upgrade
The Release Notes can be accessed at: https://developer.gst.gov.in/pages/apiportal/data/ReleaseNotes/Release_Notes_NegativeLiability.pdf