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

GSTR 3B applicability requires filing by all assesses; exempted turnover and commission-agent sales must be disclosed.
GSTR-3B is to be filed by all assesses and exempted turnover must be disclosed in returns; commission-agent (katcha arhtiya) sales should be reported in the exempt supplies column of GSTR-1, with the agents typically accounting only for commission income rather than full sale proceeds.