Exempted and taxable supply

If a person have taxable and exempted supply exempted supply more then taxable so can he eligible to avail ITC.

(2) for exempted supply mandatory to filed HSN summary
Replies (3)
Quick Summary
If you have both exempted and taxable supplies, and your exempted supplies are more than your taxable ones, you can still claim Input Tax Credit (ITC) proportionally. You'll need to report details of your nil-rated and exempted outward supplies in Section 3.1 of your GSTR-3B, and exempt, nil, and Non-GST inward supplies in Section 5.

Yes, he can avail proportionate ITC as he is supplying taxable supply.

Taxpayers should report details of nil rated and exempted outward supplies in Section “3.1 Tax on outward and reverse charge inward supplies” and the details of exempt, nil and Non-GST inward supplies in Section “5. Exempt, nil and Non-GST inward supplies”.

Refer:  https://cleartax.in/s/details-mentioned-form-gstr-3b

Thank you very much Sir,

You are welcome.           

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