TaxTMI 
TaxTMI 
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)
Inward supplies (Not liable to reverse charge) where show in GSTR 3B
19 Nov 2024 
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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. (AI Summary)
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. (AI Summary)