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    <title>Inward supplies (Not liable to reverse charge) where show in GSTR 3B</title>
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    <description>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.</description>
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      <description>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.</description>
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