Inward supplies (Not liable to reverse charge) where show in GSTR 3B

[siby jose]

Sir,

Inward supplies -Goods Purchased from Unregistered Persons (NOT liable to pay reverse charge (as of now list of RCM applicable is not Published)) where to show in GSTR-3B Table 3.1.d or Table 5 (Row1 or Row 2)

AI Summary

Guidance on Reporting Inward Supplies from Unregistered Persons in GSTR-3B: Use Table 5 for Accurate Classification. A user inquired about where to report inward supplies from unregistered persons not liable to reverse charge in the GSTR-3B form. One respondent advised reporting these in Table 5, either in Row 1 for supplies from composition scheme suppliers, exempt, or NIL rated goods, or in Row 2 for non-GST supplies, depending on the type of goods purchased. Another respondent stated that no inward supply needs to be disclosed in GSTR-1, regardless of reverse charge liability.