NON GST SUPPLY MEANING

[pawan singhal]

WHAT IS MEANS OF INWARD NON GST SUPPLY IN FORM 3B AT COLUMN NO.5. IS THAT MEANS ALL EXP ON WHICH NO GST PAYBLE LIKE SALRY , INTREST, PETROL EXP.

[KASTURI SETHI]

Non-GST supply means non-taxable supply e.g. service by employee to employer (without contract), sale of land etc. These are in addition to your examples.

The purpose for this column is to examine whether exemption from GST has been availed correctly or not.

[MUKUND THAKKAR]

please read sr no 5 of GSTR-3B mention

VALUE IF EXEMPT,NIL-RATED AND NON-GST INWARD SUPPLIES. NOT NON GST SUPPLY..

[KASTURI SETHI]

I support the view of Sh.Mukund Thakkar, Sir.

[shafaly girdharwal]

With all due respect I dont agree with this. Because Non GST supply means the supply not leviable to GST. Now in schedule III GST mentions the items which are neither a supply of Goods nor services. For the purpose of GST they are not a supply at all. We shall not mention those supplies.

[pawan singhal]

in form 3b non gst supply inward column given also given in form gstr 2. I think in this column those exp detailed to be given on which no gst leviable like salary, intrest and one another column also given in 3b form exempted inward supply in which we have to mentioned nil rate or exemped exp exp detailed like exp below 5000, petol exp etc

[Yashdeep Kothari]

Supply as per gst act is an inclusive definition which covers even supplies other than supply of goods or services. Hence 'supply' will cover schedule III supplies also. Hence salary interest etc will have to be inserted in point no 5 of gstr 3B.

[Alkesh Jani]

Sir,

I just wanted to know that EXEMPT,NIL-RATED AND NON-GST has been defined any where? If the details are to be given for any of the above, then they must be distinct. Pls comment on this.

AI Summary

Non-GST supply classification affects reporting in GSTR-3B column for exempt, nil-rated and non-taxable inward supplies. The GSTR 3B inward supplies column labeled for exempt, nil rated and non GST supplies is disputed: some interpret 'non GST supply' as non taxable supplies (e.g., salary, interest, sale of land) whose reporting checks correct exemption claims; others stress the form's triage of exempt, nil rated and non GST as distinct categories; a further view excludes Schedule III items from reporting while an alternate view, relying on the inclusive definition of 'supply,' requires inclusion of such items.