If sales returns & discount allowed to customer exceeeds sales , hence sales resulting minus value. How to upload this minus value in GSTR3B.

Reply- As negative figures are not allowed to be mentioned in GSTR-3B, If Sales return is in excess of sales in a particular month, the taxpayer can file NIL GSTR-3B for a particular month (because there is no GST liability), and in next month's GSTR-3B adjust the remaining amount of sales return from future tax liability.