17 August 2017
Provision of electricity is exempted as per GST nitification, so while filling GSTR 3B under which category it should be placed - EXEMOTED OR NON GST... ??
Is SALARY a NON GST item??
18 August 2017
Electricity is exempt supply; Salary is a consideration for service provided by an employee to employer which is neither a supply of goods or supply of service as per Sechedule III, hence FORM 3B which requires reporting of supplies cannot include salary.
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