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GST cess

264 views 3 replies
I have filing July return in gstr3
I entered gross sale ,. igst ,cgst, sgst, cess is also there but I have not charged any cess in my sale nor any cess charged in my purchase
is it mandatory to charge cess also??
Replies (3)

No. If cess is applicable in your Supply only u have to mension Cess amount.otherwise no need yo fill.

No. If cess is applicable in your Supply only u have to mension Cess amount.otherwise no need yo fill.

GST Cess would be applicable on both supply of goods or services that have been notified by the Central Government. Also, both intra-state supplies of goods or services and inter-state supplies of goods or services would attract GST cess. All taxable person under GST, except taxpayers registered under GST composition scheme are expected to collect and remit GST cess. The following goods will attract GST Cess :

  • Pan Masala
  • Tobacco and manufactured tobacco substitutes, including tobacco products
  • Coal, briquettes, ovoids and similar solid fuels manufactured from coal, lignite, whether or not agglomerated, excluding jet, peat (including peat litter), whether or not agglomerated
  • Aerated waters
  • Motor cars and other motor vehicles principally designed for the transport of persons (other than motor vehicles for the transport of ten or more persons, including the driver), including station wagons and racing cars.
  • Any other supplies as notified from time to time.


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