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        Case ID :
        GST - States

        ADDENDUM - Notification No. 39/2018-State Tax dated 4th September, 2018. - EXN-F(10)-24/2018 - Himachal Pradesh SGST

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        Declaration of no supply value now required in GSTR I reporting instructions, mandating inclusion in the relevant table entries. The notification inserts a requirement in the GSTR I instructions that the value of transactions classified as no supply must be declared in the relevant entries, specifying that Table 8 of FORM GSTR I may be used and explicitly adding that 'The value of 'no supply' shall also be declared here.'
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Declaration of no supply value now required in GSTR I reporting instructions, mandating inclusion in the relevant table entries.

                                The notification inserts a requirement in the GSTR I instructions that the value of transactions classified as no supply must be declared in the relevant entries, specifying that Table 8 of FORM GSTR I may be used and explicitly adding that "The value of 'no supply' shall also be declared here."


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