reporting of purchase from unregisterd dealear in GSTR 3b, Goods and Services Tax - GST

[FARIDUDDIN AHMAD]

respected sir, i need clarification regarding reporting of purchase of goods in GSTR 3B, from unregistered delar which does not attract RCM. sir in which coloum of GSTR 3B return I should report value of goods purchased from unregisterd delar which does not attract RCM, but tax is leviable on FCM basis.

Posts / Replies

[Amit Agrawal]

Same need not be reported in Form GSTR-3B.

These are ex facie views of mine and the same should not be construed as professional advice / suggestion.

[KASTURI SETHI]

In this scenario, see serial no.5 of GSTR 3 B which is meant for value of exempt, nil rated and non-GST supples.

[FARIDUDDIN AHMAD]

with respect to kasturi sir reply, sir goods are taxable on FCM basis. is it correct to declare value in coloum 5 of GSTR 3B as nil,exemp, non gst.

[KASTURI SETHI]

Goods may be taxable but unregistered dealer may be availing threshold exemption.

[Damodar Sahoo]

With reference to Sri. Kasturi's reply, what if the service provider is not paying GST but issues tax invoices regularly?

2. What is my liability in case of the seller's non-compliance to tax payment if I do not avail ITC?

3. Can the Act force me to stop doing business with such vendors?

[KASTURI SETHI]

An unregistered person cannot issue tax invoice. Your liability arises only if RCM is applicable. Answer to third question is NO.

[Shilpi Jain]

Need not be reported in GSTR-3B

[Padmanathan Kollengode]

In my humble opinion, it need not be reported in GSTR-3B.