Mayank Gupta (370 Points)
15 December 2017I purchased Rs 1000 worth of Nil rated goods (books) from unregistered dealer in November. Where should I show this inward supply in GSTR 3B? Will it be filed in Table 5 (exempt, nil-rated and non-GST inward supplies)? If so then in which section since there are 2?
1. From a supplier under composition scheme, Exempt and Nil rated supply
2. Non GST supply
These 2 options doesn't mention supply from unregistered. Please help.
CA Mayur Todmal
(Practicing CA)
(7645 Points)
Replied 15 December 2017
in 1st option . As non GST supply means supply which are out of GST scope. e.g. Liquor
Live class on PF & ESI Enrollment & Returns Filing(with recording)
CAclubindia
