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

Issue Id: - 118372
Dated: 11-2-2023
By:- FARIDUDDIN AHMAD

reporting of purchase from unregisterd dealear in GSTR 3b


  • Contents

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

Showing Replies 1 to 8 of 8 Records

Page: 1


1 Dated: 13-2-2023
By:- 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.


2 Dated: 14-2-2023
By:- 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.


3 Dated: 14-2-2023
By:- 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.


4 Dated: 14-2-2023
By:- KASTURI SETHI

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


5 Dated: 16-2-2023
By:- 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?


6 Dated: 16-2-2023
By:- KASTURI SETHI

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


7 Dated: 16-2-2023
By:- Shilpi Jain

Need not be reported in GSTR-3B


8 Dated: 25-3-2023
By:- Padmanathan Kollengode

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


Page: 1

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