Where to show an FOC(FREE OF COST) Invoice in GST Returns

[Rishabh Mishra]

Dear Experts,

Please provide solution for the treatment on Free of Cost supply in GST Returns(i.e. GSTR-1, GSTR-3B). In which return we can show an FOC Invoice. Please suggest.

[Ganeshan Kalyani]

In my view, such detail cannot be reported in the return because there is no value for supply of free goods. However, the input tax credit reversed proportionate to free goods need tpbe shown in the GSTR 3B.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Kalyani.

[Rishabh Mishra]

THANK YOU, SIR.

AI Summary

How to Handle Free of Cost Invoices in GST Returns: Report Reversed Input Tax Credit in GSTR-3B A participant in a discussion forum inquired about how to report a Free of Cost (FOC) invoice in GST returns, specifically GSTR-1 and GSTR-3B. An expert responded that FOC supplies cannot be reported in the returns due to the absence of value for free goods. However, it was advised to show the reversed input tax credit proportionate to the free goods in GSTR-3B. Another participant agreed with this advice, and the original inquirer expressed gratitude for the guidance.