Where to report Schedule 3 inward Supply in GST ?

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This discussion clarifies the reporting of inward supplies under Schedule III of the CGST Act, where goods are purchased outside India and sold directly to another country without entering India. Such transactions are neither a supply of goods nor services and therefore not reportable in GSTR-2 as it is deferred. For GSTR-3B, these non-GST inward supplies should be reported under section 3.1(e) as non-GST outward supplies.

Amitabh

Amitabh (Querist)
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28 March 2020 Hello,

According to Schedule III of CGST Act. ( Supply of goods from non taxable territory to non taxable territory without goods entering into india. It is neither a supply of goods nor supply of service )

If i am purchasing goods in China and selling directly to USA. There is not considered as supply of goods or services.

So When purchasing goods, supplier from china giving invoice of purchased goods even though goods are not imported into india. Where we should report this transaction in GSTR 2 ? NON- GST inward supply ?

Thanks