Exempt / Non-GST Supplies

[Jatinder Kumar]

Dear Sir,

I am very confused about exempt / Non-GST inward supplies. It is mandatory to fill details in GSTR-3B Column 5, which type of expenses to report.

Whether SAC is mandatory to fill in GSTR-1 return in Column HSN Wise summary details (We are service provider)

Thanks & Regards,

Jatinder Kumar

Jatinder Kumar

[Nash Industries I Pvt Ltd]

SAC/ HSN is mandatory in GSTR-1

[Jatinder Kumar]

Thank you very much Sir,

What should i do, we have already filed GSTR-1 without mention SAC

Thanks & Regards,

Jatinder Kumar

[Nash Industries I Pvt Ltd]

Customer can update in GSTR2 or you can once the customer raises.

[Jatinder Kumar]

Sir, our all supplies are B2C

Regards,

Jatinder Kumar

[Chhatra Jain]

As all your supplies are B2C so mis march due to HSN/SAC code would not be there so in my opinion. So there would not be any difficulty in filing GSTR 3

[Rajagopalan Ranganathan]

Sir,

"Nil rated, exempted and non-GST outward supplies are to be shown under column 8 of GSTR-1. Therefore HSN-wise summary of outward supplies to be shown under Column 12 relates to taxable supply only. In Column 12 you need not show details of Nil rated, exempted and non-GST outward supplies. This is my opinion.

[Jatinder Kumar]

Thank you very much sir, my query related to inward supplies (exempt, non-GST) Please guide me which type of expenses to report in GSTR 3B column 5. Whether electricity expenses treat non GST supply or exempt supply.

[Himansu Sekhar]

Electricity is non gst supply

[Jatinder Kumar]

Thank you sir

AI Summary

HSN/SAC reporting affects GST returns: taxable supplies require HSN, exempt and non GST supplies reported differently; electricity non GST. HSN/SAC details are mandatory for taxable outward supplies in the GSTR-1 HSN/SAC summary; nil rated, exempt and non GST outward supplies are shown separately and need not appear in the HSN/SAC summary of taxable supplies. For inward supplies and GSTR-3B reporting, classify expenses as taxable, exempt or non GST when completing the exempt/non GST column; electricity is treated here as a non GST supply.