Goods and Services Tax – Started By: – Mayank Gupta – Dated:- 22-8-2017 Last Replied Date:- 22-8-2017 – Dear Sir, I sell GST exempted books online on Amazon and Flipkart. My question is whether I need to file returns under B2C section or Nil Rate/Exempted supply section of GSTR 1. – Reply By KASTURI SETHI – The Reply = If you sell exempted goods no registration is required. No return is to be filed. – Reply By Mayank Gupta – The Reply = Sir I am selling on e-commerce platforms like Flipkart and Amazon. I think registration is required. – Reply By KASTURI SETHI – The Reply = Read Section 23 of CGST Act and HSN 49 and post your views here. Both should be read together and not in isolation. – Reply By Mayank Gupta – The Reply = Sir what you a
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