Sir, In case of liquor sale , I have paid state excise duty and VAT.
Now, my question is in GSTR-3B Non GST sale column which value to be mentioned-
1. Only basic value of liquor
2. Basic value plus state excise duty.
Second, Non GST sale figure also used for proportionate ITC reversal, then in such case whether only basic value of liquor sale to be taken or Total value including state excise duty.
Debate on Reporting Liquor Sales in GSTR-3B: Basic Value vs. Total Value with State Excise Duty Included A discussion on a forum addressed whether the basic value or the total value, including state excise duty, should be reported in the GSTR-3B Non-GST sale column for liquor sales. One participant argued that only the basic value should be reported, while another cited the CGST Act, suggesting that the total value, including state excise duty, should be included. The discussion also covered whether this value should be used for proportionate ITC reversal, with consensus leaning towards including the excise duty. A participant clarified that GSTR-3B is primarily for GST items, suggesting that non-GST items should either be left blank or only the basic value should be reported. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
