GSTR-1 Insurance Agent Zero Rated Supply, Goods and Services Tax - GST

[RAHUL GAIKWAD]

I am filing GSTR-3B of Insurance Agent client in Colum B of GSTR-3B 3.1

I want to file GSTR-1 for same client. In which section Supply should to fill/?

Posts / Replies

[Praveen Maheshwari]

In case of Insurance Agent, Taxable value requied to be reported in RoW A of GSTR-3B where Tax amount would be Zero.

And for GSTR-1, the same would be reported as B2B Transaction liable for reverse charge by the recepient.