Filing GST Return

[Mayank Gupta]

Dear Sir,

I sell GST exempted books online on Amazon and Flipkart. My question is whether I need to file returns under B2C section or Nil Rate/Exempted supply section of GSTR 1.

[KASTURI SETHI]

If you sell exempted goods no registration is required. No return is to be filed.

[Mayank Gupta]

Sir I am selling on e-commerce platforms like Flipkart and Amazon. I think registration is required.

[KASTURI SETHI]

Read Section 23 of CGST Act and HSN 49 and post your views here. Both should be read together and not in isolation.

[Mayank Gupta]

Sir what you are saying is correct. However e-commerce sites are making GST mandatory to sell, even if one is selling exempted items like books.

In such case how should I file GSTR 1 in future? Will I have to file details in B2C section or Nil rated section?

[KASTURI SETHI]

Dear Querist,

This is an extract of an article

There are sellers who are selling exempted or zero-tax goods like books through e-commerce operators. But, TCS is to be collected on “the net value of taxable supplies” made through an e-commerce operators. When the supply itself is not taxable, the question of TCS does not arise..

Don't you think that analogy is also applicable to GST ?

If you have got registration and you are paying GST, then NIL return cannot be filed. You are to file GSTR 3 B may be nil because you are registered.

AI Summary

GST registration requirement: exempt supplies do not attract GST or TCS, but registered sellers must file returns.
Supplies of exempt books do not attract GST and do not attract TCS since TCS applies only to taxable supplies; therefore no GST registration is required solely for exempt supplies. However, if a seller is registered (for whatever reason, including e-commerce platform requirement), the seller must comply with return-filing obligations and submit the prescribed returns (including GSTR-1 reporting and GSTR-3B filings), even if returns are nil.