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)

[Ganeshan Kalyani]

Table 5 - Inward supplies

Row 1 - from a supplier under composition scheme, exempt and NIL rated

Row 2 - non GST supply

Pls check which type of goods you have purchased and from whom. Accordingly you need to disclose the detail in row 1 or 2.

[Shilpi Jain]

No inward supply is required to be disclosed in your GSTR-1 - whether liable under RCM or not.

AI Summary

Inward supplies disclosure: include in GSTR 3B under inward supplies, using the row for composition/exempt or non GST. Where goods are purchased from unregistered persons not subject to reverse charge, disclose them in GSTR 3B Table 5 (the inward supplies section). Use the row for composition scheme, exempt or NIL rated supplies where applicable, or the row for non GST supplies if the purchase is a non GST supply. No inward supply details need be reported in GSTR 1.