We are a Private Limited Company engaged in providing counselling services and, in addition, regularly buy and sell shares and mutual fund units through our HDFC Demat account, which are accounted for as trading transactions in our books; we inadvertently did not report the sale transactions undertaken in f.y.  2025-26 in our GSTR-1 (GSTR-1 and GSTR-3B for f.y. 2025-26 have already been filed)—please advise, strictly under GST law, whether such sale transactions in shares and mutual fund units should be reported in GSTR-1 as “Non-GST” supplies or “Exempt” supplies, and whether the omitted f.y. 2025-26 transactions can be reported in the October 2026 GSTR-1 and, if so, under which table and by what procedure.