Doubt of GSTR1 Filing

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Sangeetha

Student

23 Points Posted on 10 February 2025

Hello,

I have been filing GST Returns for Few Months and I have this Doubt.

There is a seperate Table for "Nil Rated, Exempted and Non-GST Supplies",

In the Table

1)"4A, 4B, 6B, 6C - B2B, SEZ, DE Invoices" And

2) "7 - B2C (Others)"

There is an option for entering 0% Sales.

In Which Situvation we will fill this coloumn,

Why they are providing this when we have seperate table for "Nil Rated, Exempted and Non-GST Supplies".

In "4A, 4B, 6B, 6C - B2B, SEZ, DE Invoices" Table.

In "7 - B2C (Others)" Table.

Replies (2)

Quick Summary

This discussion clarifies the distinction between Nil Rated, Exempted, and Non-GST supplies within GSTR1 filing. It explains why these categories are reported separately, particularly in Tables 4A, 4B, 6B, 6C (B2B) and Table 7 (B2C). The key difference lies in their impact on Input Tax Credit (ITC) calculation and aggregate turnover, with nil-rated supplies being taxable at 0% and exempt supplies requiring ITC reversal.

Rajendra Prasad

Employee Private

1142 Points Posted on 10 February 2025

"Zero" rated supplies means supplies of goods and services or both to

a) Export of goods or services or both: or

b) Supplies to Specinal Economic Zone Developer or to a Special Economic Zone units.

Tax Garden

Tax Consultant

2024 Points Posted on 23 September 2026

The distinction in GSTR-1 Table 8 between these three categories matters for ITC calculation and aggregate turnover:

- Nil Rated (0% GST): Taxable supply where GST rate is 0%. Buyer cannot claim ITC from nil-rated purchases. Examples: food grains, salt.
- Exempt Supply: Supply notified as exempt under Section 11 of CGST Act. No GST applicable. ITC on inputs used for exempt supply must be reversed under Rule 42/43. Examples: fresh vegetables, healthcare services.
- Non-GST Supply: Outside the scope of GST entirely (not covered by the Act). Must be reported in GSTR-1 Table 8 for aggregate turnover but no GST applies. Examples: alcohol for human consumption, petroleum products, electricity.

Why it matters practically: If you have exempt supplies, you must reverse ITC proportionately (Rule 42/43). If you have nil-rated supplies, no ITC reversal is needed since nil-rated is still a taxable supply. The classification directly affects how much ITC you can retain.

For QRMP filers, this table is filed in the IFF only for B2B transactions, B2C nil/exempt/non-GST is reported in the quarterly GSTR-1.

This [GST filing blocked and ITC mismatch guide](https://taxgarden.in/blog/gst-filing-blocked-3-year-cutoff-bank-mismatch-2026) covers related GSTR-1 classification and ITC scenarios in detail.