21 November 2017
The Petrol, Diesel, Electricity and Alcohol is declared as Non-GST Supplies under GST. It's common use for "People/Consumers/End Users" and the "People/Consumers/End Users" can't claim Input Credit in Previous Tax Regime and GST Regime. So, I think it's called "Non-GST Supplies".
Who deal the products as "Business" they can show it in GSTR 3B. Otherwise no need... These are not Supplies to others hands...