Dear Friends,
Non GTA transporters may show their transactions in 3B in below tables;
3.1(c) – Other outward supplies (Nil rated, exempted) Supplies with Nill Rated and Exempt
5. Exempt of GST
Table 5 is for exempt/nil rated and non GST inward supplies. so ideally any outward supplies should be shown in table 3.
moreover transport services are as such taxable under gst provided it is not covered under RCM or under exemptions u/s 11 of cgst act.
CAclubindia
