exampted purchase

GSTR-3B, Column 5

- Values of exempt, nil-rated and non-GST inward supplies

- Inter-State/Intra-State Supplies, as the case may be

It says, “From a supplier under composition scheme, Exempt and Nil rated supply”.

Composition and unregistered dealer is a part of it. Comma and use of ‘and’ makes it three separate elements, i.e.,

1. Supply under composition scheme

2. Exempt Supply

3. Nil rates supply

So, yours data is falling under exempt inward supply, whether from registered dealer or unregistered dealer. Both will be reported under the same column because it is not registration specific.