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Nilrated supplies in GSTR 1

02 June 2020

An invoice comprises of nilrated and 5% category supplies (B2B), where the nilrated supplies has to be shown? In table 4 or table 8 of GSTR 1?

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4 Replies

jrkabra (Proprietor) (52 Points)
Replied 02 June 2020

if rate of goods shows 0% then in table 4 otherwise it shown in table 8 (as goods on which rate of tax not defined)

yash (accountant) (519 Points)
Replied 02 June 2020

For 5% goods show it in table 4 B2B supplies & for Nil Rated show it in Table No.8

Shivam RC (Student) (23683 Points)
Replied 02 June 2020

Nil Rated, Exempted and Non GST Outward Supplies needs to be reported in Table 8 of Form GSTR-1.

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Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 03 June 2020

Nil Rated/Exempted must be reported in Table 8.
As for nil Rated/Exempted the table 8 is defined under GSTR1 , Moreover in 2A of Recepeint , the Taxable & GST amount need be reflected.

Note : In future raise bill Seperatly for taxable & Exempted supply.