Exempt / Non-GST Supplies

[Jatinder Kumar]

Dear Sir,

I am very confused about exempt / Non-GST inward supplies. It is mandatory to fill details in GSTR-3B Column 5, which type of expenses to report.

Whether SAC is mandatory to fill in GSTR-1 return in Column HSN Wise summary details (We are service provider)

Thanks & Regards,

Jatinder Kumar

Jatinder Kumar

AI Summary

Clarification on Reporting Exempt and Non-GST Inward Supplies in GSTR-3B; SAC Mandatory in GSTR-1 for Service Providers A participant sought clarification on reporting exempt and non-GST inward supplies in the GSTR-3B form and whether SAC is mandatory in GSTR-1 for a service provider. Responses clarified that SAC/HSN is mandatory in GSTR-1, but for B2C supplies, mismatches due to HSN/SAC codes are unlikely. It was advised that nil-rated, exempt, and non-GST outward supplies should be shown under column 8 of GSTR-1, not in the HSN-wise summary. Electricity expenses were identified as non-GST supplies. The discussion focused on ensuring proper categorization and reporting in the GST returns.