Non-GST supplies in GSTR-3B refer to goods or services specifically excluded from the scope of the GST Act and do not attract GST, such as alcohol for human consumption, petrol, diesel, natural gas, and aviation turbine fuel. These are reported in Section 5 (Values of exempt, nil-rated, and non-GST inward supplies).
Non-GST Supply
Examples: Electricity, Diesel, Petrol and Alcohol for human consumption are some examples of Non GST supplies.
Supplies that do not attract GST are called non-taxable supplies. That is the supplier does not charge GST on these sales. These supplies are not considered for taxation under the GST law. They should not be uploaded in the GST portal, and are not included in any table in GSTR-3B.
Nil-rated supply is a type of GST supply where the GST rate is also 0%, but the supplier cannot claim the input tax credit. Non-GST supply or non-taxable supply is a type of GST supply that does not attract any GST, and exempt supply is a type of GST supply that is exempt from GST.
Fresh fruits, fresh milk, curd, bread, etc. Exports and supplies made to SEZ units or SEZ developers, of both goods and services. Grains, salt, jaggery, etc. Alcohol used for human consumption, natural gas, petrol and its products, etc.
These are purchases/sales that have a 0% GST rate. Examples include, purchasing items from overseas (exports); purchasing items from within Australia that are not subject to GST, eg. fresh food, some education. GST free sale /expenses are reported on your BAS.
The GST/HST break includes certain qualifying goods, such as:
The conditions for sale without GST registration are: Your total turnover is below the threshold all across India. The threshold limits vary by state, not exceeding ₹40 lakhs annually. You are not involved in the production of taxable interstate supplies.
1. not supplied (with provisions or resources) 2. (of goods, provisions, or resources) not supplied or provided.
ITC can be availed only on goods and services for business purposes. If they are used for non-business (personal) purposes, or for making exempt supplies ITC cannot be claimed .
As per the definition of aggregate turnover, it includes exempt supply & exempt supply includes non-taxable supply. As per section 2(78), non-taxable supply means a supply of goods or services or both which is not leviable to tax under this act or under the Integrated Goods or Service Tax Act.
Non-GST outward supplies – details of any supplies made by you kept wholly out of GST. For eg, alcohol and petroleum products.
What Products can Businesses Sell without a GST Registration?
It is issued when the registered individual is supplying goods or services that are exempt, or if the individual is registered under the GST composition scheme. Contrary to a tax invoice issued for taxable supplies, the Bill of Supply is used for transactions that are not subject to any GST.
supply of goods or services or both which is not leviable to tax under the CGST or IGST Act. Examples could be transactions in money, supply of liquor or narcotic substances, specified 5 petroleum products: crude petroleum, petrol, diesel, aviation turbine fuel, and natural gas.
Types of GST in India
CGST (Central Goods and Services Tax) SGST (State Goods and Services. IGST (Integrated Goods and Services Tax) UTGST (Union Territory Goods and Services Tax)
Types of Supplies
NIL Rated supply is referred in the definition of 'exempt supply' and it refers to supply of any goods or services or both which attracts nil rate of tax. In other words, the supply of such goods/services which are leviable to GST at NIL rates i.e. 0% as per the tariff schedule is called 'nil rated supply'.
Subtracting GST:
To calculate how much GST is included in a price, just divide by 11. To calculate how much the price was before GST, just divide by 1.1.
Office supplies, equipment, rental costs, and professional services are examples of expenses on which input tax can be claimed. Further, input tax cannot be claimed on the following expenses: private use, non-business entertainment, and motor vehicle expenses.
GST-Free Items:
An exempt supply is a good or service where the supplier is prohibited from charging value-added tax, such as GST, HST or PST. Examples of exempt supplies include educational services, long-term health care, rental greater than 30 days, day care services, dental and health care, and financial services.
Zero-rated supplies are subject to a GST rate of 0%. A person who makes zero-rated supplies is always in a favourable GST position. They charge 0% GST on supplies but can obtain a refund for GST paid on relevant inputs. This is different from GST exempt suppliers who cannot charge GST or claim an input deduction.