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

AI Summary

Business Seeks Clarity on Reporting Electricity Bills in GSTR-3B; Electrical Energy Exempt from GST Per Notification A business in Tamil Nadu seeks guidance on whether to report electricity bill amounts in their GSTR-3B return under Non-GST supplies/services. They pay GST on job charges for manufacturing activities and have been taking input tax credit on GST charged for meter rent by TNEB. One response clarifies that electrical energy is exempt from GST as per a notification, thus not a Non-GST supply. Another response advises that only input availed against expenses is shown in GSTR-3B, and the business can claim input credit for services used in business operations.