REGARDING 3-B IN CASE WHOSE TURNOVER IS LESS THAN 1.5 CRORE

[Deepak Garg]

Sir

Is there any clarification on the above subject issue to the effect that Form 3-B is to be filed in case of turnover below 1.5 core.

Whether commission sales of katcha arhtiya on account of wheat and paddy has to be reported in exempted column no.8 of GSTR-1.

AI Summary

Clarification on GST Form 3B: Reporting Commission Sales by Temporary Agents with Turnover Below 1.5 Crore, Including Exempt Sales. A discussion on the applicability of GST Form 3B for businesses with a turnover below 1.5 crore, specifically concerning the reporting of commission sales by temporary commission agents (katcha arhtiya) for wheat and paddy. Participants clarified that GSTR 3B applies to all, including exempt sales, which must be reported. A detailed explanation was provided about the roles of katcha arhtiya and permanent commission agents, highlighting their functions and accounting practices in Punjab, where they facilitate crop sales for farmers and earn commission without recording the sale proceeds in their accounts.