Advance Tax

While filling of Gstr 3B expenses like salary,stationary & many other are required to show on which GST is not applicable.
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Quick Summary
This discussion clarifies that while GST isn't applicable to expenses like salaries and stationery, they still need to be reported in your GSTR-3B. The due date for the 4th instalment of Advance Tax for FY 2019-20 was not extended, and delays will incur interest. You can report these non-GST applicable expenses under the 'non-GST supplies' or 'exempt supplies' columns in your GSTR-3B.

Yes GST is not applicable
Delay in Advance tax would attract interest....no extension for tax payments
It can be shown in non GST supplies or exempt supplies column in the GSTR -3B

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