While answering the queries of stakeholders, the Government’s official twitter handle clarified that the details of zero rated goods must be included in GSTR 3B.
It was also clarified that persons who are transferring their businesses can do the same under section 22(3) of the Central Goods and Services Tax Act subject to a condition that the transferee is liable to get GST registration with effect from the date of such transaction.
To a question relating to a question whether the dealer of used goods is required to bill on marinal value or full amount, it was answered that “If no ITC was availed, then as per Rule 32(5) of CGST Rules, value shall be the marginal value.”
— GST@GoI (@askGST_GoI) November 30, 2017
