Do we have to mention purchases for which we don't claim ITC in GSTR-3B? Like our day to day expenditure. Cash purchases etc. We do get the bills but don't give our GSTN to the sellers as we don't wich to claim any ITC for those purchases. This also includes expenditure on food, etc.
And also paying service-providers who are not registered in GST. A lot of times that is below Rs 5000, and RCM is suspended anyway.
So do we have to show such expenditure in GSTR-3B?
In April 2018, we didn't receive any money, neither did we issue any invoice. We made purchases (all small) of around Rs 45,000 and we don't wish to claim any ITC. Do we file a NIL return? Or if we have to show them, where should we show them?
CAclubindia
