Non GST supplies

Originally posted by : purva jain
	I want to transition itc and i already submitted GSTR 3B. Now what's the procedure for taking transition itc and can i adjust it in my Aug GSTR 3B

yes

but after filing TRAN 1, your credit will get reflect in Electronic Credit Ledger which u can utilise for payment of august liability

Non GST Supply is items that are out of Ambit of GST eg. Petrol, Diesel, Electricity and Alcohol etc.

Salary is not a Non GST Supply. Salary paid in employer employee relationship is not falling under the definition of SUPPLY.

Activities which are not Supply

Activities and transactions specified in Schedule III –

• Services by an employee to the employer in the course of or in relation to his employment;
• Services of funeral, burial, crematorium or mortuary including transportation of the deceased.
• Actionable claims, other than lottery, betting and gambling
• Sale of land / Sale of building after occupation or completion will not attract GST. Thus, sale of building before completion or before occupancy will attract GST.

If items are not a supply I dont think you should declare them under Non GST Supply.

Salary paid during course of employer employee relation is NOT a supply as per Sch III

They have asked to declare Non GST SUPPLY. Therefore you only have to declare supplies that are Non GST. Of Cours Salary is Non GST but it is not a supply.