Negative Values Are Allowed To Be Reported On GST Portal

  • GST portal started the reporting of negative values in the GSTR-3B. It is the summary return of the regular GST taxpayers.
  • According to the changes the value in Tables 4A and 4D of the GSTR-3B can be negative.
  • This advisory was issued by the GST Network at the portal; on 17th February 2023. The change is applicable from now onwards.


  • Currently, GSTR-3D allows credit number (CN) to auto-populate in Table 4B (2), ITC reversal.
  • After the change, CN will be accounted for on a net basis in Table 4A, GSTR-3B.
  • This change will allow taxpayers to easier reconcile in GSTR-9 while reporting annual returns.
Kumud Sharma
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Kumud Sharma is the First Well-Known Female Journalist of the Journalism World of Himachal Pradesh. I am the Founder, Editor in Chief, Managing Director, Promoter of Diary Times. As a Female Journalist, With My Experience of More Than Nine Years, I Tell You Every News of Himachal Pradesh From The Ground Level With Absolutely Accurate and Correct Information, Be it the Politics of Himachal Pradesh or the Ground Reality, My Perspective On Every News Will Give You Assurance. I Assure You That Every News of Mine Will Comply With the Expertise and Fact Checking Policy.