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

[KASTURI SETHI]

Table 5 has to be filled up. Read Section 15(2) (c)(d) of CGST Act. Interest on loan is not relevant here.

[Guest]

Thank you very much Kasturi Sethi Ji,

One more query sir,

Please note, some expenses like water expenses, Salary, Purchase Books, Study material to report mandatory in table 5 of GSTR 3B under exempt inward supply ?

Regards,

J Kumar

[Ganeshan Kalyani]

Purchase of exempted item is required to be disclosed.

[Ganeshan Kalyani]

In my view, salary and water supply expense is not required to be disclosed.

[KASTURI SETHI]

As per legal dictionary, "incidental expenses" refers to occasional or casual expenses and usually this term is used for administrative expenses. Govt.'s intention is to include all incidental expenses into taxable value. Cost of books and other study material are directly linked to the coaching services/tuition service and other expenses such as water, salary and fuel are indirectly linked to your service. In other words, these incidental expenses are indispensable expenses.

AI Summary

Disclosure of exempt supplies: report purchases directly linked to taxable services; incidental overheads generally need not be listed. Table 5 of GSTR 3B requires disclosure of exempt or non GST inward supplies and purchases of exempted items directly linked to the taxable supply. Interest and other purely financial charges are not relevant to Table 5. Expenses directly tied to tuition services, such as books and study materials supplied to students, should be disclosed as exempt purchases, while indirect overheads like salaries, water, and fuel, being incidental expenses, are generally not reported in Table 5 though they remain relevant for valuation and attribution analyses.