Where to report B2C Purchase from a RD in GSTR-3B

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A business purchased goods from a registered supplier who mistakenly reported the transaction under B2C in their GSTR-1, without including the buyer's GSTIN. The supplier refuses to amend the return. The buyer has decided not to claim Input Tax Credit (ITC) for this purchase. The query is whether this specific purchase needs to be reported in the buyer's GSTR-3B, given it doesn't fit standard B2B or other common purchase categories.

narendra

narendra (Querist)

02 August 2023 Dear Experts,
A purchase from one Registered Supplier was reported in his GSTR-1 report under B2C table, he issued an invoice with GST inclusive Rate and therefore the GST amount breakup was not mentioned on that invoice.
Do we need to report this purchase in our GSTR-3B?
If yes, then where and how to show this Purchase in our GSTR-3B?

RAJA P M

RAJA P M (Expert)

02 August 2023 Your query is not clear... Seller is registered dealer... Right...? Buyer also registered dealer or not...?

narendra

narendra (Querist)

02 August 2023 Yes both are registered dealer, seller made a mistake by not recording our GSTIN, and now, he is not ready to amend his B2C and move that transaction into B2B, he is very adamant. So we have agreed to forgo our ITC.

narendra

narendra (Querist)

02 August 2023 Now we just want to know it's treatement (if required) in GSTR-3B.

RAJA P M

RAJA P M (Expert)

02 August 2023 Okay...

As per Your reply seller not ready to amend the details.
Then, It's not possible to Take ITC on this purchase. So, Better to push the seller for amendment or leave ITC.

narendra

narendra (Querist)

02 August 2023 Agreed, this transaction is our goods purchase, and we are Not availing this ITC.
And therefore, my question is to simply understand if this purchase is to be reported anywhere in our GSTR-3B? Because this is neither of the following: a B2B With ITC Availability, a reverse charge transaction, a exempt/nil rated item, a Non-GST supply, a purchase from a composition supplier, a purchase from an unregistered dealer, or a blocked credit.

Hope, I am able to convey my query with more clarity this time.
Thanks.

RAJA P M

RAJA P M (Expert)

02 August 2023 Generally no need to show it in GSTR-3B.

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