Whether Petrol pump dealer required to show sale of petrol and diesel in GSTR-3B as a Non-GST supply or Not?
If it is sale of non-gst related goods then no need to take registration and file returns.
Petrol pump dealer sale the lubricant so GST registration already have but I want to know that he required to show details of sale of Petrol and diesel sale in GSTR-3B or not?
Petrol and Diesel are yet out of the preview of GST.
Yes need to show in 3B.
As GST is not applicable on petroleum products no need to file any return.
As you have taken the registration, you have to show it in non-gst column.