Question 21

We procure goods in foreign country and supply to another country without bringing to India but payment is received from customer and also paid to the supplier of goods by us. The billing is done from as there is no unit outside India. Procurement & sale of goods outside India is done on phone.
 What is the impact of GST and the transaction to be shown in which column of GST returns?

Answer:
Similar question was asked by you in the past which was answered at that time. From your current question on the same topic we understand that you must be having some establishment out side India for transacting your business of procuring and then selling the goods. For this kind of business when goods are neither being imported into India nor being exported out side India, there is no implication of GST. However, you may show value of such transactions under the column of non-GST transaction in GST-3B return.(REPLY dt. 2/2/2018)