Non GST Supply

[DAMINI TALWAR]

Whether high sea sales which is specified as out of scope of supply under Schedule III can/shall be reported under Table 5 of GSTR-1 as Non GST Supply?

[Charu Tyagi]

There is no requirement to show high sea sale in GSTR-1 or GSTR-3B

[Shilpi Jain]

It is not a supply so not required to be disclosed.

[Shilpi Jain]

The disadvantage of disclosing could be auto generated notices requiring reversal of credit, even though not required. So the extra burden of replying to them

[KASTURI SETHI]

Not required to be mentioned in Table 5. of GSTR-1.

[Ganeshan Kalyani]

I agree with the view of the experts.

[Padmanathan KV]

Agreed with views of experts. It is not required to be disclosed in GSTR-1.

AI Summary

High Sea Sales Under Schedule III of GST: No Need to Report as Non-GST Supply in GSTR-1 or GSTR-3B A discussion on whether high sea sales, categorized as out of scope under Schedule III of the GST framework, should be reported as Non-GST Supply in Table 5 of GSTR-1 concluded that such reporting is unnecessary. Multiple contributors agreed that high sea sales do not qualify as a supply and thus do not need to be disclosed in GSTR-1 or GSTR-3B. Reporting them could lead to unnecessary administrative burdens, such as auto-generated notices requiring credit reversals. The consensus was to avoid mentioning high sea sales in the specified GST forms.