Is schedule III items under GST is required to be shown in GSTR 3b. example ; Merchant export One of my client is purchased goods from USA and sell it to Canada directly without coming into India. Then whether we have to show it in GST RETURNS.

Reply—Activities covered under Schedule III of CGST Act shall be treated neither as a supply of goods nor a supply of services.  There is no need to declare these activities while filing GST returns.