09 April 2018
As RCM u/s 9(4) is deferred till 30.6.2018,shall we show the purchase from unregistered dealer in table.5under exempted category in gstr3b?
10 April 2018
It is required to be shown in the return. The table is for reporting of " Value of Exempted, nil-rated and not GST Supplies" the exemption is granted to the unregistered suppliers for supplies made by them upto 20lakh/10 lakh and hence the supplies are exempted supplies and are required to be included.
Guest
Guest
(Expert)
10 April 2018
As per my view since purchase from Unregistered supplier is exempted by way of notification therefore it has to be shown under exempt purchase and non disclosure of the same will lead to non compliance on part of registered person.
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