Return filing
This query is : Resolved
04 August 2017
If a wholesale dealer deals in goods which are exempt from tax.. and got registered under GST due to demand of GST number from supplier.. but however supplier also didn't charged GST as goods are exempted from GST
Then what will be the position of return filing?
Is the wholesale dealer has to give information of all sales and purchase and stock??
Is he liable to file detailed return even though he deals in goods on which GST doesn't apply?
Then what will be the position of return filing?
Is the wholesale dealer has to give information of all sales and purchase and stock??
Is he liable to file detailed return even though he deals in goods on which GST doesn't apply?
04 August 2017
Detailed return not required on exempt good.
05 August 2017
Thanks... Then what records are to be maintained by dealer.. and what records needed to be uploaded? Can you please tell procedure for return filing of exempted Goods
21 July 2025
Great question! Here’s a simple breakdown for a wholesale dealer registered under GST but dealing only in exempted goods:
1. Return Filing Obligation:
Even if you deal only in exempted goods (on which GST is not charged), as a registered person, you are required to file GST returns.
But since sales are exempt, the returns will reflect no tax liability.
2. What Returns to File?
GSTR-1 (Outward supplies): You need to report your sales, but since goods are exempt, you report them as nil rated or exempt.
GSTR-3B (Monthly summary): You will declare sales turnover but no GST payable.
GSTR-2A/2 (Inward supplies): You can claim ITC only if purchases attract GST; exempt goods will not have input tax credit.
3. Records to Maintain:
Maintain invoices of all purchases and sales, even if exempt.
Maintain stock registers, purchase and sales ledgers, and relevant documents.
The records should be compliant with GST audit and assessment norms.
4. Procedure for Return Filing:
Login to GST portal.
Fill GSTR-1 with details of outward supplies – declare exempted goods under the exempt section.
Fill GSTR-3B with turnover but zero tax liability.
File monthly or quarterly as per your registration type.
Even if no tax is payable, filing is mandatory to keep the registration active and compliant.
Summary:
Yes, you must file returns regularly.
Report exempt sales correctly.
Maintain all relevant records.
No GST payment if goods are exempt, but compliance (filing) is still required.
1. Return Filing Obligation:
Even if you deal only in exempted goods (on which GST is not charged), as a registered person, you are required to file GST returns.
But since sales are exempt, the returns will reflect no tax liability.
2. What Returns to File?
GSTR-1 (Outward supplies): You need to report your sales, but since goods are exempt, you report them as nil rated or exempt.
GSTR-3B (Monthly summary): You will declare sales turnover but no GST payable.
GSTR-2A/2 (Inward supplies): You can claim ITC only if purchases attract GST; exempt goods will not have input tax credit.
3. Records to Maintain:
Maintain invoices of all purchases and sales, even if exempt.
Maintain stock registers, purchase and sales ledgers, and relevant documents.
The records should be compliant with GST audit and assessment norms.
4. Procedure for Return Filing:
Login to GST portal.
Fill GSTR-1 with details of outward supplies – declare exempted goods under the exempt section.
Fill GSTR-3B with turnover but zero tax liability.
File monthly or quarterly as per your registration type.
Even if no tax is payable, filing is mandatory to keep the registration active and compliant.
Summary:
Yes, you must file returns regularly.
Report exempt sales correctly.
Maintain all relevant records.
No GST payment if goods are exempt, but compliance (filing) is still required.
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