375 Points
Joined March 2012
Section 5 is further sub-divided into two parts. One requires details of supplies from a supplier under composition scheme, Exempt and Nil rated supply.
The other requires details of "Non GST supplies".
The first part is pretty clear, the second part involves ambiguity.
In my opinion, Non GST supplies means items that are outside the ambit of GST, such as, petrol, deisel, electricity, alcohol, etc. and not all other items in the P&L account on which GST is not levied.