Question28: I am a GTA
service provider registered under GST and providing services to various
registered or unregistered persons. Please suggest in GSTR-1 where should I show
details of invoice issues by me
Answer: If you are charging tax 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 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. 04/01/2018)