Inward supplies (Not liable to reverse charge) where show in GSTR 3B, Goods and Services Tax - GST

[siby jose]

Sir,

Inward supplies -Goods Purchased from Unregistered Persons (NOT liable to pay reverse charge(as of now list of RCM applicable is not Published)) where to show in GSTR3B Table 3.1.d or Table 5 (Row1 or Row 2)

Posts / Replies

[Ganeshan Kalyani]

Table 5 - Inward supplies

Row 1 - from a supplier under composition scheme, exempt and NIL rated

Row 2 - non GST supply

Pls check which type of goods you have purchased and from whom. Accordingly you need to disclose the detail in row 1 or 2.