Exempted supply entry in Annual Return

This discussion addresses whether to include a Rs. 60 Lakhs exempted outward supply in the GSTR-9 Annual Return for FY 2018-19, even though GSTR-3B and GSTR-1 were filed as Nil. The advice given is to include the exempted supply in Table 5 of the GSTR-9 if you choose to file it, noting that filing is not mandatory for turnovers up to 2 Crore. For future compliance, it's recommended to disclose exempt supplies correctly in GSTR-1.