WHERE WILL SHOW GST NIL RATED SUPPLY IN GSTR 1 ?

Nil-rated, exempted, and non-GST outward supplies must be reported in Table 8 of your GSTR-1.

Key Points for Reporting:

• Table 8: This table is specifically designated for the consolidated entry of Nil-rated, exempted, and non-GST outward supplies. It is divided into sub-tables (8A, 8B, 8C, and 8D) to bifurcate these supplies by nature (Inter-State/Intra-State) and by the type of recipient (registered or unregistered persons).

• Avoid Duplication: Do not include Nil-rated or exempted supplies in Tables 4, 5, or 7, which are meant for taxable supplies. Reporting them in both would result in a duplication of turnover in your returns.

• Zero-Rated vs. Nil-Rated: It is important to distinguish between "Nil-rated" and "Zero-rated" supplies:

  • Nil-rated/Exempted: Reported in Table 8.

  • Zero-rated (Exports/SEZ supplies): Reported in Table 6 (6A, 6B, or 6C), as these are distinct from exempt supplies and may be eligible for tax refunds.

Summary

To report Nil-rated supplies in GSTR-1, use Table 8 to enter the consolidated details. Do not include these in tables meant for taxable supplies (such as Tables 4 or 5) to avoid double counting.

Nil Rated/Exempted Supply in GSTR-1

This video provides a practical walkthrough on how to correctly categorize and report Nil-rated, exempted, and non-GST supplies in your GSTR-1 return.