HSN Summary in GSTR-9

Yes, you need to enter RCM sales in HSN summary of GSTR-9. The rate of tax shall be the same as applicable for the supply under reverse charge mechanism. For example, if you have purchased goods or services from an unregistered supplier and paid GST under RCM at 18%, then you should report the same HSN code and tax rate in table 17 of GSTR-91.
Yes, you have to enter NIL rated supply in HSN summary of GSTR-9. The rate of tax shall be 0% for NIL rated supplies. You should report the HSN code and taxable value of NIL rated supplies in table 17 of GSTR-9 and leave the tax amount columns blank2.
Yes, you have to enter exempted supply in HSN summary of GSTR-9. The rate of tax shall be 0% for exempted supplies. You should report the HSN code and taxable value of exempted supplies in table 17 of GSTR-9 and leave the tax amount columns blank2. Alternatively, you can report a single consolidated figure under “exempted” supplies in table 5D of GSTR-9.

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if we sale under rcm our sale is 100000 and gst rate is 18% then gst is paid by receipent so our liability is to pay tax is zero then how to shown hsn wise summary details in table 17 of GSTR9 if we shown 100000 taxbale value and gst rate 18% then we have to show tax amount as per gst rate 18% otherwise it will not allow to save