Liquor sale

[KARAN VERMA]

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.

AI Summary

Value of supply: include non-GST taxes in reported sale value and use that figure for ITC reversal.
The issue is whether state excise duty and VAT must be included in the GSTR-3B Non-GST sale column and for proportionate ITC reversal. One position holds only basic/assessable value should be shown. Other responses rely on the principle that the value of supply includes taxes and duties levied under other laws if charged separately, requiring inclusion of state excise duty and VAT in the Non-GST sale figure and in the base used for ITC reversal. A practical view treats the column as an administrative control and permits reporting only basic value when necessary.