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 out of GST scope: disclosure in GSTR 1 or GSTR 3B is not required and may trigger notices.
High sea sales are classified as out of scope under Schedule III and therefore do not constitute a taxable supply; they are not required to be reported in Table 5 of GSTR 1 or in GSTR 3B. Experts note that voluntary disclosure may provoke automated notices or enquiries, possibly resulting in demands for input tax credit reversal and added compliance burden.