TaxTMI 
TaxTMI 
Filing GST Return
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....iling GST Return<br> Query (Issue) Started By: - Mayank Gupta Dated:- 22-8-2017 Last Reply Date:- 22-8-2017 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>Dear Sir, I sell GST exempted books online on Amazon and Flipkart. My question is whether I need to file returns under B2C section or Nil Rate/Exempted supply section of GSTR 1. Reply By KASTURI SETHI: The Reply: If you sell exempted....
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.... goods no registration is required. No return is to be filed. Reply By Mayank Gupta: The Reply: Sir I am selling on e-commerce platforms like Flipkart and Amazon. I think registration is required. Reply By KASTURI SETHI: The Reply: Read Section 23 of CGST Act and HSN 49 and post your views here. Both should be read together and not in isolation. Reply By Mayank Gupta: The Reply: Sir what you....
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.... are saying is correct. However e-commerce sites are making GST mandatory to sell, even if one is selling exempted items like books. In such case how should I file GSTR 1 in future? Will I have to file details in B2C section or Nil rated section? Reply By KASTURI SETHI: The Reply: Dear Querist, This is an extract of an article There are sellers who are selling exempted or zero-tax goods like ....
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....books through e-commerce operators. But, TCS is to be collected on "the net value of taxable supplies" made through an e-commerce operators. When the supply itself is not taxable, the question of TCS does not arise.. Don't you think that analogy is also applicable to GST ? If you have got registration and you are paying GST, then NIL return cannot be filed. You are to file GSTR 3 B may be ni....
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....l because you are registered.<br> Discussion Forum - Knowledge Sharing ....