As per the Advisory Issued by the GSTN dated September 05, 2020, in terms of Para 5 of the advisory it states that:-
- In case, any of the above values is negative as per the GSTR-1 statement, those figures would be mentioned as Zero in the auto-drafted PDF and will not be carried forward to the next period.
Note: Kindly ignore the post “The GSTN has enabled the option to mention the Negative figures in Table 3 of Form GSTR-3B”