Non-GST supplies in GSTR-3B refer to goods or services entirely outside the scope of the GST law, such as alcohol for human consumption, petroleum products (diesel, petrol, crude, natural gas, ATF), and electricity. These are reported in Table 5 of GSTR-3B, which covers exempt, nil-rated, and non-GST inward supplies, focusing on transactions that do not attract GST.
Non-GST Supply means supply of goods or services or both which is not leviable to tax under GST. Therefore these will be shown by you as your inward Non GST supply if you are availing theses supplies. No input tax credit is available in case of non-GST supplies.
Non-GST outward supplies – details of any supplies made by you kept wholly out of GST. For eg, alcohol and petroleum products.
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.
1. not supplied (with provisions or resources) 2. (of goods, provisions, or resources) not supplied or provided.
Supplies which don't come under the scope of the GST are termed as Non-GST supplies. However, these supplies can attract taxes other than the GST as per the jurisdiction of the state or the country. Some examples of such supplies include petrol, alcohol, etc.
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.
Examples of Non-GST supplies are alcohol for human consumption, petroleum products, electricity etc. 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 & Services Tax Act.
Subtracting GST:
The GST/HST break includes certain qualifying goods, such as:
Nil Rated GST Purchase
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.
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.
Types of Supplies
Important Notifications Regarding GST Exemptions
This notification exempts about 149 items from GST. Some of the key items include electricity, salt, fresh fruits, and passenger baggage.
Currently, the GST Exemption Limit is set at Rs. 40 lakhs for goods and Rs. 20 lakhs for services. Businesses with annual revenues below these limits are not mandated to register for GST; however, they may opt to do so voluntarily.
How do you remove GST?
Examples: Items or transactions that are not covered by GST, such as petroleum products (which are subject to separate state taxes), alcohol for human consumption, and some specified goods like stamps and currency, are considered non-GST supplies.
The GST Council clarified that no GST is applicable on High Sea Sales, but IGST will apply at the time of importation, which the importer can claim as input tax credit.
Supply of goods or services can either be taxable or tax-exempt. Taxable supplies are goods and services that attract GST. Tax-exempt supplies include supply of goods or services that belong to a specific category mentioned in the GST Act.
Key items exempted from GST:
The GST Council, a constitutional body, oversees the GST regime. They make key decisions on tax rates, exemptions, and policies. Furthermore, the CGST Act and IGST Act provide the legal foundation for GST implementation.