GSTR 3B Return - Table 5

[Guest]

Dear Experts,

Is it mandatory to fill details of exempt / non-GST supplies in Table 5 of GSTR - 3B Return. (We are run a tuition centre)

Please note, we have no purchase from Composition Dealers.

Some expenses like interest paid on Loan / purchase of Petrol are booked in P & L A/c. Is it mandatory to show details of such expenses.

Regards,

J Kumar

AI Summary

Tuition Centers Must Report Exempt Supplies in GSTR-3B Table 5; Include Books, Exclude Salary A tuition center inquired if it is mandatory to fill details of exempt or non-GST supplies in Table 5 of the GSTR-3B Return. They clarified they have no purchases from Composition Dealers and queried about reporting expenses like interest on loans, petrol, water, salary, and educational materials. Experts advised that Table 5 must be filled, referencing the CGST Act. Interest on loans is not relevant, while exempt purchases should be disclosed. Salary and water expenses are not required to be disclosed, but costs directly linked to services, like books and study materials, should be included as incidental expenses.