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GSTR 3B -- EXPENSES required TO SHOW

12 March 2018

while filling of gstr 3b expenses like salaries ,wages , electricity exps, petrol exps are required to show on which GST is not applicable

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7 Replies

RAJA P M ("Do the Right Thing...!!!") (128101 Points)
Replied 12 March 2018

As per My View.,
No need to show it anywhere in GSTR 3B return..

But,
Some experts says will be show it under Exempted column...

Wait on further replies from Our Great Experts.

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Jethmal Singhvi (Chartered Accountant-Practitioner) (140 Points)
Replied 12 March 2018

electricity and petrol expenses should be shown in non GST inward supply coloumn in GSTr 3B....

RAJA P M ("Do the Right Thing...!!!") (128101 Points)
Replied 12 March 2018

No need. It's only for related businesse people. Not for all.

Jethmal Singhvi (Chartered Accountant-Practitioner) (140 Points)
Replied 12 March 2018

I think all types of expense which are related to gst even a little bit, should be shown in gstr....However RCM has-been suspended but still to be disclose those expenses... Suspension has been granted to better understanding of law....And if we are happily avoid this than we never be ready for gst...

CA KANJ GOEL (OWNER) (1378 Points)
Replied 12 March 2018

I believe gst return 3b is for simplification and not for complications. there are two views which are prevailing in the market
1. Do not show your entire expenses in GSTR-3B and show only those inward and outward supply which are in furtherance of business.
2. show all your expenses like salary electricity petrol etc which are out of the preview of GST but have

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Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 12 March 2018

sir
as per salary & wages it's neither supply of goods nor a supply of services . (ref. schedule III, ) so no need to show in 3b

electricity expenses is exempted , so it should be shown in 3b, under nil rate or exempted supply

petrol expense are non gst supply so it should be shown in Non gst supplies

all above in Table 5 of 3b

1 Like

Ashish Khandelwal (student) (60 Points)
Replied 03 January 2019

The expenses are exempted from reverse charge by invoking section 11. So most of the expenses in debit side of Profit and Loss account are exempted inward supplies, but in most cases it is not practical to show all these expenses in return. So there is difference of opinion. Ideally these expenses should be shown as exempted inward supplies. Petrol and Diesel expenses for running motor vehicle used in business should be shown as inward supplies of non-gst items, but again it is not practical to take expenses every month from clients.