Guides · Table 7 · Credit notes · 4 min
Why a B2CS row can legitimately be negative
Returns that cross a month boundary, how they net, and when a negative figure is a problem rather than a fact.
Small B2C credit notes are netted, not listed
A credit note against an ordinary consumer sale is not reported separately. It reduces the aggregate for its rate and place of supply in Table 7. This is standard, and it is why Table 7 rows can move down as well as up.
A June sale returned in July
The sale was declared in June. The return lands in July, where there is no matching sale to offset. Table 7 for that rate and state goes negative, and the liability for the month reduces by the same amount. This is correct, and the portal accepts it.
When to worry
A negative row with no return behind it is a different matter, and usually means a refund row was read as a sale at a negative price rather than as a credit note. fynxIQ names the returns behind every negative row so the two cases can be told apart at a glance.
Check this on your own return
fynxIQ runs this check automatically on every return it prepares, in integer paise, and blocks the download when it fails. The free plan covers two returns a month.
Last updated 30 August 2026. This is general information about how GSTR-1 works, not advice about your particular return.
Keep reading
Related guides
Table 12: the HSN summary that has to match everything else
Why the HSN summary in GSTR-1 is the table most likely to be quietly wrong, how to check it in a minute, and what a mismatch costs you later.
Filing GSTR-1 as an Amazon seller, without guessing
Which Amazon reports you need, what each transaction type means for the return, and the four places the Merchant Tax Report is easy to misread.
TCS under section 52, and what actually goes in Table 14
What the marketplace collects, what you report, and why the number in Table 14 is not the TCS amount.