Guidance request - for EB BIlls amount to be shown in GSTR3B - reg

[venkataraman swaminathan]

Dear Sir/ Good Morning

We are doing job work by manufacturing activity on the goods supplied by our customer (ie.Principal Manufacturer)

and we are paying GST for the job charges/labour charges collected from our customer. We are in Tamilnadu chennai., we are having HT Connection for our factory. We are filing GSTR-3B return .

Query : Is it necessary to report / to show the electricity BILL amount ( Bill of TNEB/Tangedco + Outside electricity purchase by windmill) (monthly bill ) amount in our GSTR-3B return under Non-GST supplies/service.

Presently we are not reporting this EB bill amount in our GSTR-3B monthly return.

Need guidance on the above please.

from July 18 onwards TNEB /Tangedco -started charging GST 18% ₹ 360/-on their Meter rent of ₹ 2000 in their total TNEB bill & we are taking ITC credit.(billed arrears also from JULY 17 ..)

thanking you

v swaminathan

[Rajagopalan Ranganathan]

Sir,

Electrical energy falling under heading 2716 00 00 is exempted from payment of GST vide Sl. No.104 of Notification No. 2/2017-Central Tax (Rate) dated 28.6.2017 as amended. Therefore supply of electical energy is exempted supply. It is not Non-GST supplies/service.

[Yash Jain]

Dear Sir,

The charges as being borne by your are transmission charges on which GST is being levied.

In GSTR 3B, we do not show expense but only input availed against the Expenses.

You are eligible to take Input as the said service is used in course and furtherance of business.

Regards

AI Summary

Input tax credit: claim GST on taxable electricity bill components in GSTR 3B rather than reporting the entire electricity bill. Electricity supply to the factory is an exempt supply under the GST rate notification and thus not a non GST service; however taxed components of the electricity bill (for example transmission or meter rent where GST is charged) attract GST and that GST may be claimed as input tax credit when used in course or furtherance of business. In GSTR 3B taxpayers record input tax availed on such taxable components rather than reporting the EB bill amount as an expense or as a non GST supply.