Gstr3b section 5 entries

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In section 5 of GSTR3B (inward supplies), we are supposed to enter Exempt and Nil rated supply in one row and Non-GST supplies in the next row. There is some confusion as to which row the follwing inward supplies are to be entere:

(1) Fuel expenses, (2) Electricity expenses, (3) Water supply expenses, (4) Professional tax paid expenses, (5) ESIC paid expenses, (6)GST paid, (7) Salaries paid

Can it be clarified please?

Replies (2)
1) NON GST
2) NIL RATED
3) EXEMPT IF TAKEN FROM UNREGISTERED PERSON
REST DO NOT QUALIFY AS SUPPLY SO NO NEED TO MENTION THEM.

Thnak you!


CCI Pro

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