Ad-Free CAclubindia and Daily Updates on your mobile. Subscribe Now!

filing of gstr 3b

12 January 2019

Hello sir.
There is a question please make clearity on the issue.
If a person making taxable supply in one propritership and also making some exempt supply with another seperate business verticle...
He had take registration for the taxable supply only, as for another exempt supply gst registration is not mendatory and it is his seprate business verticle with other trade name.
So my question is
whether in gstr 3b i have to make details for exempt supply or not.
As one option is available in the portal for exempt supply details
Whether he is required to fill detail in such column

Reply
Follow
Share

8 Replies

shree Raksha Bhat (Student) (28 Points)
Replied 12 January 2019

As being exempted supply is a separate vertical line, there is no need for disclosing the GST turnover of exempted supply in GSTR 3B of Taxable supply as this was been a separate registration.

Upgrade to CAclubindia Pro. Subscribe Now!

Vikas Vaishley (89 Points)
Replied 12 January 2019

but there is also a provision for non registration fo exempt supply business.
thus how can we provide the details for exempt supply

shree Raksha Bhat (Student) (28 Points)
Replied 12 January 2019

As per the details provided by you It seems that u have made registration only for taxable supply. The Exempted supply was being a another business with different trade name.Thus in GSTR 3B we have to disclose only the taxable supply.

RAJA P M ("Do the Right Thing...!!!") (127921 Points)
Replied 12 January 2019

Sorry for the Different views.,

@ Mr Shree Raksha Bhat.,

If You are not registered under GST then You can deal the bith business without any questions...

Also You are dealing only exempted goods then no need to take GST registration...

But,
You are a registered dealer then Your all income will be calculated in Your PAN. As per GST Your all income chargeable GST and the Turn Over declare in Your PAN...

In case You will deal vertical business then You must take registration for the exempted supplies. If not then show the exempted dealing in Your current GSTIN.

Note : Vertical not mandatory. In case You will deal then registration required...

2 Like

ACA Sarita Laddha (Practicing CA) (1225 Points)
Replied 12 January 2019

Agreed with Mr. Raja.

Since it's proprietorship concern, all business under one PAN will be considered under GST. If Registration taken for taxable supply, Exempt supply would also come under that unless separate registration is taken for exempt part.

In your case, exempt supply is required to report under 3B.

2 Like

Upgrade to CAclubindia Pro. Subscribe Now!

Vikas Vaishley (89 Points)
Replied 13 January 2019

continuation on this..
let suppose he also started some another business
of taxable supply for which seprate registration has been taken...
now qest is in which gstin no ..
he has to report such exempt supply whether in the old one or the new one..