https://www.taxtmi.com/forum/issue?id=116651 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. en-us Sat, 22 Aug 2020 13:40:37 +0530 Thu, 23 Jan 2025 15:54:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116651 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. Discussion-Forum GST Sat, 22 Aug 2020 13:40:37 +0530 https://www.taxtmi.com/forum/issue?id=116651