Ad-Free CAclubindia and Daily Updates on your mobile. Subscribe Now!

Sale to unregistered person

Vikas Chauhan (203 Points)

08 July 2020

In which column of gstr 1 we have to fill sale made to unregistered person??

Reply
Follow
Share

4 Replies

Tushar Gajpalla (Article Assistent) (28 Points)
Replied 08 July 2020

Under B to C coloumn.

Upgrade to CAclubindia Pro. Subscribe Now!

CA Rashmi B (Assistant Manager) (787 Points)
Replied 08 July 2020

It is to be disclosed in B2Cs . if there is interstate unregistered supplies and the value of supply is more than Rs. 2.5lakhs then it shud be shown in B2CL.

1 Like

Vijayprakash P (1313 Points)
Replied 08 July 2020

This can be disclosed in Table 7 of GSTR1(consolidated ratewise for intra-state). In case value is more than 2.5 lakhs (for inter state supply) the details has to be disclosed in Table 5 of GSTR1.

CA Shubhi Khandelwal (Chartered Accountant) (2246 Points)
Replied 08 July 2020

If sales is made to interstate unregistered person and value exceeds Rs. 2.5 lakhs, then the same is to be reported in B2CL column and the debit/credit notes to be reported differently.

Else it is to be reported in B2Cs coloumn (as net of supplies- net of debit/credit notes)