In Section 5 of the GSTR – 3B, inward supplies for interstate and intra-state has to be shown for supplies from composition taxpayer, exempted and NIL rated supplies along with Non-GST supplies have to be shown at the summary level only.
In Section 3.1 of GSTR – 3B, details of the outwards supplies along with the inwards supplies on which reverse charge is applicable has to be shown. It should be shown in summary format for the above supplies with the taxable value for each category along with the tax amounts. Outward supplies for Zero Rated, Nil Rated and exempted supplies have to be shown separately in the same section.
As per the Final GST Returns Formats, in table 8 of GSTR – 1, supplies for the month has to be classified as Nil Rated, GST Exempted and Non-GST Supplies have to be shown at a summary level for B2B and B2C for interstate and intrastate.
GST Tip – 101 : Inward supplies from Composite Tax Payer, Un Registered Tax Payer, Non-GST Inward Supplies, Nil Rated Supplies and Exempted Supplies should be shown in Table 8 of the GSTR – 2 at a summary level for both inter state and intrastate supplies.
Table 9 of GSTR -1 shows the summary of the outward supplies for both goods and services grouped by supplies within the state and outside the state for Nil Rated, Exempted and Non-GST Supplies.