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Gst return

19 May 2020

we sell seeds on Amazon and Shopify, which is exempt what we charged shipping plus gst. question is how we prepared data for gstr1 (state-wise).

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10 Replies

Tousif Khan (66 Points)
Replied 19 May 2020

All sales are B To C customer.
you are uplode the All sales Data state wise

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 20 May 2020

Yes it's B2C sale & need categories state wise sale.

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Pradeep Gupta (Accounts Manager) (298 Points)
Replied 20 May 2020

In B2C column of GSTR-1, we need to disclose it state wise for shipping cost...and for exempted supply it has to be disclosed under "nil rated, exempted & non GST outward supply".
Further in GSTR-3B, Shipping cost will go to "outward taxable supply" & Exempted supply under "other outward supply (nil rated or exempted)".

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CA Akshay Hiregange (Partner - Audit & Assistance) (4515 Points)
Replied 20 May 2020

Also please disclose GSTIN of E-commerce operator in GSTR 1. Applicable for B2B & B2C.

SUMIT BADYAL (709 Points)
Replied 21 May 2020

We received payment against prepaid order, but lately customer return product or cancel order, so how we treated in gstr 1.

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CA Akshay Hiregange (Partner - Audit & Assistance) (4515 Points)
Replied 21 May 2020

For goods, GST on advance is not applicable so no impact on prepaid order.

For goods returned, credit note is to be raised (within 30th Sept of subsequent FY). Disclose in CDNR table if B2B related credit note, if B2CS related credit note - net off in such month B2CS value.

SUMIT BADYAL (709 Points)
Replied 21 May 2020

Anyone here who share contact no, I want to share the problem or doubt actually I have, I think through writing I'm failing to convince.

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 22 May 2020

DEAR CA AKSHAY JI

WHEN THE SUPPLIER SUPPLIES GOODS ON BEHALF OF E-COMMERCE , THE INVOICE IS RAISED IN NAME OF ULTIMATE RECIPIENT , CAN BE B2B OR B2C. SO IN GSTR 1 THE SUPPLIER CANNOT QUOTE THE E-COMMERCE GSTN. MOREOVER THERE IS NO OPTION FOR THE SAME.