Reporting in GSTR3B

NITIN KOTAK (SERVICE) (1465 Points)

30 January 2019

I purchase goods from unregistered dealer u/s 9(4) , should I reported as exempted purchase in GSTR-3B ?

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10 Replies

Pankaj Rawat (GST Practitioner) (54737 Points)
Replied 30 January 2019

yes, you must report it in 3B in table 5

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shailendra shukla (Bhopal) (1731 Points)
Replied 30 January 2019

yes you should show it as exempt inward supplies

NITIN KOTAK (SERVICE) (1465 Points)
Replied 30 January 2019

it must be or should be?

shailendra shukla (Bhopal) (1731 Points)
Replied 30 January 2019

actually it must be... (from compliance point of view) but a lottt of registered dealers are not showing it in 3b unaware of the fact......

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Ajay Kumar (44 Points)
Replied 30 January 2019

but how it is exempted purchase? because sale is taxable for the same.

shailendra shukla (Bhopal) (1731 Points)
Replied 31 January 2019

actually there is a partial exemption in sec 11 of cgst act with respect to purchases from unregistered dealer upto a value of 5000 per day above which rcm is applicable as the rcm for purchases from urd is defered till 30th sept 2019.... total supplies from urd can be treated as exempt. (just an opinion)