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Gstr 1 in case of logistics company

mona (Direct Tax) (136 Points)

12 October 2018

We are an logistics company .whrerby we dont cgahge gst in our invoices since our clients pay gst on reverse charge mechanism.

I have filed GSTR 1 regarding these transactions in GSTR 1 Other Details 8 A,8B, 8C, 8D head under total exempted category.

Please anyone confirm whether this is correct.

Thanks

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10 Replies

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 12 October 2018

You must show your outward supply in table 4 (b2b) , GSTR 1 by clicking option Reverse Charge" therein

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RAJA P M ("Do the Right Thing...!!!") (127911 Points)
Replied 13 October 2018

@ Mona.,

If You are showing Your all supplies in Exempted column then "How to You show B2B transactions in Your GSTR 1 return...?!".

So,
Seggeregate Your Supplies to Register Dealer and URD. Then Show the details in Your GSTR 1 return as per Mr. Pankaj Rawat Ji view...

B2B - In column 4 (As per above reply)
B2C - In B2C column.

1 Like

L R SRIDHARAN (Senior executive Accounts) (26 Points)
Replied 13 October 2018

Dear Sir, Transporters having GST number and they are raising invoice without charging GST because of service receiver's are paying GST under RCM basis. Then the transporters whether is required to file 3b return or not?

RAJA P M ("Do the Right Thing...!!!") (127911 Points)
Replied 13 October 2018

Yes... He will file GSTR 3B return.

RAJA P M ("Do the Right Thing...!!!") (127911 Points)
Replied 13 October 2018

Originally posted by : L R SRIDHARAN
	Dear Sir, Transporters having GST number and they are raising invoice without charging GST because of service receiver's are paying GST under RCM basis. Then the transporters whether is required to file 3b return or not?

Yes... He will/Must be file GSTR 3B return.

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L R SRIDHARAN (Senior executive Accounts) (26 Points)
Replied 13 October 2018

Ok Sir, GSTR 3B Table 3.1 in which nature of supplies has to be filed. There are 5 category.

RAJA P M ("Do the Right Thing...!!!") (127911 Points)
Replied 13 October 2018

Originally posted by : L R SRIDHARAN
	Ok Sir, GSTR 3B Table 3.1 in which nature of supplies has to be filed. There are 5 category.

Show the details in

3.1 Details of Outward Supplies and inward supplies liable to reverse charge

(c) Other outward supplies (Nil rated, exempted)

L R SRIDHARAN (Senior executive Accounts) (26 Points)
Replied 13 October 2018

Ok Sir, From July'17 to Aug,18 Transporters doesn't filled 3B, Could they file now 3B for that period? If yes any penalty has to be pay or not.

RAJA P M ("Do the Right Thing...!!!") (127911 Points)
Replied 13 October 2018

Originally posted by : L R SRIDHARAN
	Ok Sir, From July'17 to Aug,18 Transporters doesn't filled 3B, Could they file now 3B for that period? If yes any penalty has to be pay or not.

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