Gstr3b

Ho I am sorry  , he is asking  ITC  in 3B .

SHOW IN EXEMPT IF EXEMPT 

There is diff between, Expense come under GST or not GST.

For example:  Salary is not under GST, Penalties paid Govt, fuel exp (those not taxed as per GST Act) etc. - These type of expenses you no need to show any where in GST returns.

and on other hand some expenses are under GST perview but declared as NIL rated (Specific supplies) / Exempted / Zero rated suplies. For example: Supllies to SEZ/Exports are zero rated.  This kind of supplies you are required to show in GST return even though supllies without GST. 

Interest you pay is not a service and does not attract GST or any other tax so you are not required to show in return. However, any chargeable service such as home collection of interest, processing fees etc. attracts GST currently at 18%. 

There is diff between, Expense come under GST or not GST.

For example:  Salary is not under GST, Penalties paid Govt, fuel exp (those not taxed as per GST Act) etc. - These type of expenses you no need to show any where in GST returns.

and on other hand some expenses are under GST perview but declared as NIL rated (Specific supplies) / Exempted / Zero rated suplies. For example: Supllies to SEZ/Exports are zero rated.  This kind of supplies you are required to show in GST return even though supllies without GST. 

Interest you pay is not a service and does not attract GST or any other tax so you are not required to show in return. However, any chargeable service such as home collection of interest, processing fees etc. attracts GST currently at 18%.