PROMOTIONAL MATERIALS without discharged of GST?

[Asked by Guest]

Dear Experts,

We dispatch sales promotional material like T-Shirt, umbrella, grooming kit, products catalogue, price list, diary , display stand etc. to our dealers and did not discharged GST thereon. we treat this type of supply as "NIL Rated" supply.

1- Whether Sales promotional material can be send without discharged of GST?

2- When we treated this supply as NIL Rated , whether we should be reported in Table 3.1 (c) of GSTR-3B or not?

3- If should be reported in 3B, whether ITC will have to reversed or not?

Thanks in advance

AI Summary

Promotional material GST treatment: free distribution without ITC is not supply; availed ITC triggers reversal and taxable treatment.
GST treatment depends on whether ITC was availed: free distribution of promotional items without ITC does not amount to supply; if ITC was availed, permanent transfer/disposal by way of gift/free distribution is a deemed taxable supply requiring reversal of credit and reporting as taxable supply in GSTR-3B; routing promotional activities through a registered third-party service provider can preserve ITC recovery.