Pradeep Gupta (Accounts Manager) 20 May 2020
In B2C column of GSTR-1, we need to disclose it state wise for shipping cost...and for exempted supply it has to be disclosed under "nil rated, exempted & non GST outward supply".
Further in GSTR-3B, Shipping cost will go to "outward taxable supply" & Exempted supply under "other outward supply (nil rated or exempted)".
CA Akshay Hiregange (Partner Designate) 21 May 2020
For goods, GST on advance is not applicable so no impact on prepaid order.
For goods returned, credit note is to be raised (within 30th Sept of subsequent FY). Disclose in CDNR table if B2B related credit note, if B2CS related credit note - net off in such month B2CS value.
Pankaj Rawat (GST Practitioner) 22 May 2020
DEAR CA AKSHAY JI
WHEN THE SUPPLIER SUPPLIES GOODS ON BEHALF OF E-COMMERCE , THE INVOICE IS RAISED IN NAME OF ULTIMATE RECIPIENT , CAN BE B2B OR B2C. SO IN GSTR 1 THE SUPPLIER CANNOT QUOTE THE E-COMMERCE GSTN. MOREOVER THERE IS NO OPTION FOR THE SAME.
CA Akshay Hiregange (Partner Designate) 22 May 2020
Dear Pankaj ji, I believe option is available in offline GSTR 1 utility (B2B & B2C) - screenshots attached.