In traditional fiction publishing format, the first paragraph in a chapter or section is not indented, but flush with the margin. This helps set the stage, even subconsciously, that it’s not a direct continuation of the previous scene, but something new. This is particularly important in e-books, where extra spaces are often lost.

Book interior formatting is something that you seldom notice, unless there’s a problem. Which is as it should be. The last thing a reader needs is distractions. Rather, it should facilitate the flow of the story, indicating scene and viewpoint breaks in a smooth and intuitive manner.