, I have got my GST no. in December and it will be first time that I will be filing the GSt return. I have small kitchen unit and make chocolate preparation and sell it to customers on e-commerce site, Zomato for Intra state customers and use site like Amazon for interstate sell. At times there are direct customers just across the border to whom also I have to supply products. Given the background, as per my understanding,
1) I have to pay tax, both for intra state and interstae revenue, fill chalan and pay tax after deducting ITC.
2) I will adjust ITC only against my interstate supply (12% Tax) and not against Intrastate revenue (5% Tax, being considered as delivery only restaurant on zomato)
3) I will fill Table 3.1 under column (a), as I have outward taxable supplies to customers (which are not zero or nil rated or exempted)
4) Do I have to fill Table 3.2 separately for supplies made on Amazon to Interstate customers or directly to some customers? I am not sure about this.
5) I also collect delivery charges separately, Do I pay 18% GST on delivery charge for intra state supply and claim ITC for this? If yes, under what SAC code I pay this GST. I am not sure about this part at all.
6) I have to fill table 4 for ITC under column (5) for All other ITC. Is it correct?
7) Fill Table 6
Please let me know whether I have to fill any other table/column, which I have missed out.
- I have to fill Table 7 (B2C Others) B)
- Do I have to fill Table 12, because I have only one HSN for my product, which I use only for inter state supply. If I have to fill Table 12, here I have to show only my Qty of inter state supply, Value of interstate supply and Integrated tax pyt.
- I don't have to fill table 13, as my supply is B2C. Is it correct?
Also for GSTR-1 , Do I have to fill any other table, kindly guide me. I will be grateful for your guidance.