Exempted import purchse

Yes, you are required to report exempted, nil-rated, or non-GST inward supplies in your GSTR-3B return.

Where to report these in GSTR-3B

You should report the value of these exempt inward supplies in Table 5 of your GSTR-3B return. This section is specifically designed for providing summary details of exempt, nil-rated, and non-GST inward supplies.

Key Points to Remember:

• Purpose: This table covers purchases of goods and services that are exempt, nil-rated, or those received from a composition taxable person (who does not charge GST).

• Classification: In Table 5, you are required to bifurcate these supplies into Inter-state and Intra-state supplies.

• Distinction from Imports: Note that this is different from "Import of Goods" or "Import of Services." Imports of goods or services are typically reported in Table 4 (for Input Tax Credit purposes) and/or Table 3.1 (for tax liability under the Reverse Charge Mechanism, if applicable), depending on the nature of the transaction.

• GSTR-1: Remember that GSTR-1 is primarily for reporting your outward supplies (sales), not your purchases. Therefore, you do not report your purchase transactions in GSTR-1.

Summary: You should report exempted, nil-rated, and non-GST inward supplies in Table 5 of your GSTR-3B return, categorized by whether they are inter-state or intra-state.

Understanding GSTR-3B

This video may provide additional clarity on managing returns for exempt supplies: GST Exemptions and GSTR Filing.