Regarding gstr 3b filing

Page no : 2

Mayank Gupta (370 Points)
Replied 15 December 2017

Dear Divakar,

The Section 5 has 2 options.

1. From a supplier under composition scheme, Exempt and Nil rated supply

2. Non GST supply

Which is correct option to show supply from unregistered person for Nil Rated items??

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Divakar (Student CA Final ) (11857 Points)
Replied 15 December 2017

In 5.1 nil rated supply

Mayank Gupta (370 Points)
Replied 20 December 2017

Dear Divakar thanks for all the help. Kindly explain if an online seller is sending Nil rated items via speed post and paying 18% GST on it. Can the GST amount be claimed under ITC?

Divakar (Student CA Final ) (11857 Points)
Replied 21 December 2017

Itc is available only in respect of taxable and zero rated supply.... No itc is admissible in case of nil rated and exempted supply

Mayank Gupta (370 Points)
Replied 21 December 2017

So if I am shipping taxable supply through speed post then I can receive itc? In yes then what's the procedure. The speed post slip shows gstin of post office. Do I need to ask them to add my gstin as well at the time of booking?

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Mayank Gupta (370 Points)
Replied 21 December 2017

Divakar (Student CA Final ) (11857 Points)
Replied 21 December 2017

Yes provide ur gstin at the time of booking

Mayank Gupta (370 Points)
Replied 16 January 2018

Dear Divakar please help with one thing. I made all sales through e-commerce portal ebay and all items were Nil rated. Therefore in GSTR 1, would I be entering supply details in B2C Small or Nil rated supply or both. I have received mixed advice on this. Some say I should put in B2C Small some says nil

Divakar (Student CA Final ) (11857 Points)
Replied 16 January 2018

U should show only in column 8 of GSTR1... ANd not in both places.... Gstr1 is not like that of gstr3b in which we first show total sale then inter state sale out of that bifurcated.... In GSTR1 there is separate head for each sale.... Just show it in column 8 stating intra state or inter state

Mayank Gupta (370 Points)
Replied 16 January 2018

Thanks for clearly things. Kindly tell one more thing. My supplier of books has shifted to another state. He is unregistered dealer who only deals in Nil rated books. Can he make interstate supply to me? I read somewhere the such dealers don't require to register even if making interstate supply.

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Divakar (Student CA Final ) (11857 Points)
Replied 16 January 2018

No need to take GSTIN if u r wholly engaged in nil rated supply items... Even if this is interstate....

Divakar (Student CA Final ) (11857 Points)
Replied 16 January 2018

U can also contact me through emails Cadivakarthakur92 @ gmail.com or WhatsApp no 9968378334

Mayank Gupta (370 Points)
Replied 16 January 2018

So I as GST registered seller can receive supply from him even if he choose to remain unregistered since he deals only in Nil rated items?

And thanks for contact details. I can't tell you how much grateful I am for all the help you have provided. God bless you.

Divakar (Student CA Final ) (11857 Points)
Replied 16 January 2018

Yes no restrictions in dealing with him... He is not required to take GSTIN... If he is also starting selling taxable items then he have to take GSTIN... Otherwise no required... Thanks bhaig... Feel free to ask any query... Its my pleasure 😂😂😂

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Mayank Gupta (370 Points)
Replied 30 January 2018

Dear Divakar bhai,

In GSTR 1, do i need to fill any other column apart from 8? I only made Nil rated supply in last quarter. Should I feed details in column 8 and submit GSTR 1?