https://www.taxtmi.com/forum/issue?id=117080 Sale of land used as a factory is outside the scope of supply under Schedule III and therefore not a taxable supply; such proceeds need not be included in aggregate turnover or reported as taxable or exempt outward supplies in GSTR-1 or GSTR-3B. A return column exists for non-GST outward supplies: one approach is not to report non-GST sales as they lie outside GST jurisdiction; another pragmatic approach is to report them to reconcile GST returns with income tax filings and accounting records to avoid departmental queries. en-us Wed, 10 Mar 2021 12:46:13 +0530 Thu, 23 Jan 2025 15:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117080 Sale of land used as a factory is outside the scope of supply under Schedule III and therefore not a taxable supply; such proceeds need not be included in aggregate turnover or reported as taxable or exempt outward supplies in GSTR-1 or GSTR-3B. A return column exists for non-GST outward supplies: one approach is not to report non-GST sales as they lie outside GST jurisdiction; another pragmatic approach is to report them to reconcile GST returns with income tax filings and accounting records to avoid departmental queries. Discussion-Forum GST Wed, 10 Mar 2021 12:46:13 +0530 https://www.taxtmi.com/forum/issue?id=117080