Whether Table 5 - Exempt, nil & Non GST inward supplies of GSTR 3B compulsory to fill

Hey! Regarding Table 5 – Exempt, Nil & Non-GST inward supplies in GSTR-3B for FY 2024-25:

Is it compulsory to fill Table 5 in GSTR-3B?

• Yes, it is mandatory to report your inward supplies that are exempt, nil-rated, or non-GST in Table 5 of GSTR-3B.

• The GST portal requires taxpayers to report these details to reconcile total inward supplies with outward supplies and ensure proper tax compliance.

What does Table 5 include?

• Exempt supplies: Goods/services that attract zero GST rate.

• Nil-rated supplies: Supplies on which GST rate is zero (e.g., some food items).

• Non-GST supplies: Supplies outside the scope of GST (e.g., alcohol for human consumption).

Why is it important?

• Helps maintain clarity and transparency in your returns.

• Avoids mismatches in the GST return reconciliation process.

• The GST system may flag returns as incomplete if this table is not filled appropriately.

Practical tip:

• Even if you have no exempt/nil/non-GST inward supplies, it's good practice to enter zero or nil values to avoid any system errors.