Where to show an FOC(FREE OF COST) Invoice in GST Returns

Goods and Services Tax – Started By: – Rishabh Mishra – Dated:- 10-5-2018 Last Replied Date:- 13-5-2018 – Dear Experts, Please provide solution for the treatment on Free of Cost supply in GST Returns(i.e. GSTR-1, GSTR-3B). In which return we can show an FOC Invoice. Please suggest. – Reply By Ganeshan Kalyani – The Reply = In my view, such detail cannot be reported in the return because there is no value for supply of free goods. However, the input tax credit reversed proportionate to free good

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