Transportee GST Return s

Jay Chichani (131 Points)

10 June 2018  
Where we show his service amount in GSTR 1 & 3B ?
As per my opinion 1st Option is File Nil return both GSTR 1 & 3B
or 2nd Opinion is show its services in ZERO RATED OUTWARD SUPPLIES IN 3B AND IN 1 SHOW IT IN NIL RATED
please solve my query