TaxTMI 
TaxTMI 
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.
Filing GST Return
22 Aug 2017 
5 Replies 
1906 Views Asked by
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. (AI Summary)
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. (AI Summary)