Latest Query & Reply

Rcm on purchase from unregistered supplier is suspended till 31 March 2019. I have query that where to show unregistered purchase in GSTR-3B? Is there any requirement to show it in GSTR-3B?

Reply

Since GST does not attract in case of purchases made from unregistered person, there is no requirement to show the amount of purchases made from unregistered person, in GSTR-3B.