All Questions › Category: Blog › Petrol pump GSTR 3b 0 Vote Up Vote Down Chetan agrawal asked 7 years ago Petrol pump GSTR 3b Petrol pump dealer & amp; person dealing in liquor shop how will he file 3B Answer the question 1 Answers 0 Vote Up Vote Down Deepak Bholusaria, CA answered 7 years ago If registered under GST, yes. Non-compliance will attract provisions of section 47 as well.