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GST RETURN AND ACCOUNTING RECORDS OF ATTA CHAKKI

First of all we have to know that two rates viz 0% and 18% are used in a Wheat Mill.
There is 0% tax on the purchase and sale of Unbranded Wheat and 5% on Branded one. So it is recommended that you sell the wheat flour, rice, maida, pulses, etc without getting your brand registered.
So if you purchased the wheat and converted it into flour then 0% rate will be applicable. However if you take wheat from customer to grind it then 18% rate will be applicable on the amount charged by you.
Now coming to the point how to actually file the GST Return.


GSTR 3B

In GSTR-3B sale of different items is put in following boxes:

Unbranded Wheat - NIL rated supplies 
Branded Wheat - Tax on outward supplies
Grinding - Tax on outward supplies.

For purchase : 

In case of purchase of wheat - exempt inward supplies.
In case of purchase of branded atta - ITC can be claimed.

After that pay the tax if applicable.


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