GSTR 3B Return - Table 5, Goods and Services Tax - GST

[Jatin Kumar]

Dear Experts,

Is it mandatory to fill details of exempt / non-GST supplies in Table 5 of GSTR - 3B Return. (We are run a tuition centre)

Please note, we have no purchase from Composition Dealers.

Some expenses like interest paid on Loan / purchase of Petrol are booked in P & L A/c. Is it mandatory to show details of such expenses.

Regards,

J Kumar

Posts / Replies

[KASTURI SETHI]

Table 5 has to be filled up. Read Section 15(2) (c)(d) of CGST Act. Interest on loan is not relevant here.

[Jatin Kumar]

Thank you very much Kasturi Sethi Ji,

One more query sir,

Please note, some expenses like water expenses, Salary, Purchase Books, Study material to report mandatory in table 5 of GSTR 3B under exempt inward supply ?

Regards,

J Kumar

[Ganeshan Kalyani]

Purchase of exempted item is required to be disclosed.

[Ganeshan Kalyani]

In my view, salary and water supply expense is not required to be disclosed.

[KASTURI SETHI]

As per legal dictionary, "incidental expenses" refers to occasional or casual expenses and usually this term is used for administrative expenses. Govt.'s intention is to include all incidental expenses into taxable value. Cost of books and other study material are directly linked to the coaching services/tuition service and other expenses such as water, salary and fuel are indirectly linked to your service. In other words, these incidental expenses are indispensable expenses.