exampted purchase

211 views 4 replies
how to show exampted purchases from registered person in 3B
Replies (4)

GSTR-3B, Column 5

- Values of exempt, nil-rated and non-GST inward supplies

- Inter-State/Intra-State Supplies, as the case may be

but sir this column for composition and unregistered right

It says, “From a supplier under composition scheme, Exempt and Nil rated supply”.

Composition and unregistered dealer is a part of it. Comma and use of ‘and’ makes it three separate elements, i.e.,

1. Supply under composition scheme

2. Exempt Supply

3. Nil rates supply

So, yours data is falling under exempt inward supply, whether from registered dealer or unregistered dealer. Both will be reported under the same column because it is not registration specific.

thanks sir and one more I have negative amount means I have purchased 1000 but purchase return is 1500 how to show it


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register