GSTR 3B Return - Table 5

[Asked by 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

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.