This discussion clarifies GST return filing for dealers trading non-essential commodities during lockdown periods. It confirms that both composite and regular scheme dealers must declare any purchase and sale transactions, even for non-essential items. Showing these transactions in your GST returns is not an issue and is indeed required.
28 May 2020
Sir, Any gst registered composite and regular scheme dealer trading a non essential commodities some purchases and sales transactions dealing for lockdown period. Question: Dealer sale and purchase turnover shown or nil shown in gst returns filed.