FORM GSTR-3B ki Table 3.1 i.e. "Tax on Outward and Reverse Charge Inward Supplies" ki column (e) "Non-GST Outward Supplies" me apko Total Taxable Value of Petrol and Diesel post karna parega.
Petrol and Diesel is temporarily out of the purview of GST. Hence it is a Non-Taxable Supply.