Filing GST Return, Goods and Services Tax - GST

[Mayank Gupta]

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.

Posts / Replies

[KASTURI SETHI]

If you sell exempted goods no registration is required. No return is to be filed.

[Mayank Gupta]

Sir I am selling on e-commerce platforms like Flipkart and Amazon. I think registration is required.

[KASTURI SETHI]

Read Section 23 of CGST Act and HSN 49 and post your views here. Both should be read together and not in isolation.

[Mayank Gupta]

Sir what you 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?

[KASTURI SETHI]

Dear Querist,

This is an extract of an article

There are sellers who are selling exempted or zero-tax goods like 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 nil because you are registered.