Question12:

I am a Goods Transport Agency registered under GST. I am providing services to various persons without charging tax (As GTA is required to register but not requried to charge Tax). Please suggest while filing GSTR 1, in which column/ table I have to show details of invoices issued by me.

Answer:  

If you are charging tax (In Future) then it should be shown in detail of taxable supply In number of cases the transporter are charging tax to claim ITC.  If you  have supplied goods or services on which tax is paid like you cleared scrap or provided loading uploading without transportation of goods etc Show it as taxable supply.  Mention supply HSN wise in Tile 12 and give details of Invoice challan etc in Tile no13.  You can keep(in future) separate invoice book for taxable and non taxable supplies.  In short fill the details applicable to you and rest will be nil but return is required to be filed even with nil information 

(Reply dt.05/01/2018)