https://www.taxtmi.com/forum/issue?id=120863 Sale of land is discussed as a Schedule III transaction and therefore a non-GST supply, not an exempt supply. The issue is whether it should be reported in GSTR-1 or GSTR-3B, and whether the reporting basis should be the guideline value or the actual agreed sale consideration. The discussion also notes that buyer-borne stamp duty and registration charges do not form part of the seller's transaction value, while expenses incurred by the buyer for and on behalf of the seller may be included. en-us Fri, 10 Apr 2026 12:19:23 +0530 Mon, 20 Apr 2026 19:35:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120863 Sale of land is discussed as a Schedule III transaction and therefore a non-GST supply, not an exempt supply. The issue is whether it should be reported in GSTR-1 or GSTR-3B, and whether the reporting basis should be the guideline value or the actual agreed sale consideration. The discussion also notes that buyer-borne stamp duty and registration charges do not form part of the seller's transaction value, while expenses incurred by the buyer for and on behalf of the seller may be included. Discussion-Forum GST Fri, 10 Apr 2026 12:19:23 +0530 https://www.taxtmi.com/forum/issue?id=120863