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.

AI Summary

Online Book Seller Queries GST Filing: Section 23 of CGST Act, GSTR 1 B2C vs. Exempted Supply Explained. A user selling GST-exempted books online inquired whether to file GST returns under the B2C section or the Nil Rate/Exempted supply section of GSTR 1. An expert responded that no registration or return is needed for exempted goods. However, the user noted that e-commerce platforms mandate GST registration. The expert advised reading Section 23 of the CGST Act and HSN 49 together. The discussion concluded that if registered and paying GST, a NIL return cannot be filed, and GSTR 3B may be required, even if the supply is exempted.