I have a question regarding GSTR 3B return. I made only one sale in November. It was an online inter-state sale of nil rated. Do I need to mention this in Section 3.1 (C) Other outward supplies (Nil rated, exempted) only or will I also have to mention this sale in 3.2 Inter State Supply.
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Regarding gstr 3b filing
Replies (101)
In both u hv to mention... 3.2 is detailed of ur inter state sales what u filled up in 3.1 c... As per that igst of each state is given to that destination state
Thanks Divakar. Please confirm that I shall file zero IGST in 3.2 since it was Nil rated supply?
Yes in zero rated supply... Igst nil amount
Could you please tell if books are zero rated or Nil rated. Because there is separate option for 2.
Gst on books is nil rated supply... Zero rates supply is export sale... Sale to sez..
In case the sale (inter state supply) made to unregistered or composition dealer or UIN holders, then only you have to mention in 3.2 otherwise in 3.1 is enough..
Only taxable supplies are required to mention 3.2, so you have to mention only in 3.1 in zero rated supplies
Agree with sir.. Only unregistered or composition or uin inter state sale should be shown in 3.2...if inter state sale made to registered person then no need to show.... But sir taxable supply includes nil and zero rated supply
Gst on books is nil rated supply
I purchased Nil rated books with couple of thousands during November from unregistered persons. Where should I mention it in GSTR 3B?
Now no reverse charge on purchasing from dealer... In gstr3b u r not required to show purchase details... Only itc details
Thanks. Which means I won't have to file anything related to purchase on GSTR 3B since there will be no ITC on Nil rated books? BTW could you please tell me that where would I be submitting my purchase details? All my purchases are of Nil rated books, from unregistered supplier and less than Rs 5000 a day, since I have just started selling online.
Dear Divakar, wouldn't I be required to mention supplies purchased in Table 5 of GSTR 3B?
Hmmm sorry for wrong suggestion... U hv to shown in table 5...i am not on system now that's why can't check it
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