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Regarding gstr 3b filing

10 December 2017

I have a question regarding GSTR 3B return. I made only one sale in November. It was an online inter-state sale of nil rated. Do I need to mention this in Section 3.1 (C) Other outward supplies (Nil rated, exempted) only or will I also have to mention this sale in 3.2 Inter State Supply.

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101 Replies

Divakar (Student CA Final ) (11857 Points)
Replied 10 December 2017

In both u hv to mention... 3.2 is detailed of ur inter state sales what u filled up in 3.1 c... As per that igst of each state is given to that destination state

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Mayank Gupta (370 Points)
Replied 10 December 2017

Thanks Divakar. Please confirm that I shall file zero IGST in 3.2 since it was Nil rated supply?

Divakar (Student CA Final ) (11857 Points)
Replied 10 December 2017

Yes in zero rated supply... Igst nil amount

Mayank Gupta (370 Points)
Replied 10 December 2017

Could you please tell if books are zero rated or Nil rated. Because there is separate option for 2.

Divakar (Student CA Final ) (11857 Points)
Replied 10 December 2017

Gst on books is nil rated supply... Zero rates supply is export sale... Sale to sez..

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Murali Gorlu (34 Points)
Replied 10 December 2017

In case the sale (inter state supply) made to unregistered or composition dealer or UIN holders, then only you have to mention in 3.2 otherwise in 3.1 is enough..

Murali Gorlu (34 Points)
Replied 10 December 2017

Only taxable supplies are required to mention 3.2, so you have to mention only in 3.1 in zero rated supplies

Divakar (Student CA Final ) (11857 Points)
Replied 10 December 2017

Agree with sir.. Only unregistered or composition or uin inter state sale should be shown in 3.2...if inter state sale made to registered person then no need to show.... But sir taxable supply includes nil and zero rated supply

Divakar (Student CA Final ) (11857 Points)
Replied 10 December 2017

Gst on books is nil rated supply

Mayank Gupta (370 Points)
Replied 12 December 2017

I purchased Nil rated books with couple of thousands during November from unregistered persons. Where should I mention it in GSTR 3B?

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Divakar (Student CA Final ) (11857 Points)
Replied 12 December 2017

Now no reverse charge on purchasing from dealer... In gstr3b u r not required to show purchase details... Only itc details

Mayank Gupta (370 Points)
Replied 12 December 2017

Thanks. Which means I won't have to file anything related to purchase on GSTR 3B since there will be no ITC on Nil rated books? BTW could you please tell me that where would I be submitting my purchase details? All my purchases are of Nil rated books, from unregistered supplier and less than Rs 5000 a day, since I have just started selling online.