reporting of purchase from unregisterd dealear in GSTR 3b

[FARIDUDDIN AHMAD]

respected sir, i need clarification regarding reporting of purchase of goods in GSTR 3B, from unregistered delar which does not attract RCM. sir in which coloum of GSTR 3B return I should report value of goods purchased from unregisterd delar which does not attract RCM, but tax is leviable on FCM basis.

AI Summary

Clarification on Reporting Purchases from Unregistered Dealers in GSTR-3B: Consensus Leans Towards Non-Reporting A user sought clarification on reporting purchases from unregistered dealers in GSTR-3B when the purchase does not attract Reverse Charge Mechanism (RCM) but is taxable on a Forward Charge Mechanism (FCM) basis. Responses varied, with some advising that such purchases need not be reported in GSTR-3B, while others suggested using column 5 for exempt, nil-rated, and non-GST supplies. Additional queries addressed potential liabilities if the service provider fails to pay GST and the implications of doing business with non-compliant vendors. The consensus leaned towards not reporting these transactions in GSTR-3B.