Many GSTR3B came to my notice which has been filled by my professional colleagues (including advocates) or by in house team of client. A common mistake I found in many returns that was Block No.5 was left un-filled i.e. –From a supplier under composition scheme, Exempt and Nil rated supply.
Now again in GSTR 2 under Block No.4B & 7 – Inward Supply from Un-registered person & From a supplier under composition scheme, Exempt and Nil rated supply respectively.
I am writing this article to you so that do not repeat mistake of GSTR 3B – i.e. “Exempt Supply” details.
Now what is exempt supply – it has two type of supply – Ist do not confuse with Nil rated supply (i.e. fresh vegetables are Nil rated but not exempted supply). IInd Suppose you purchase within Rs.5000/- limit in a day and no RCM is applicable the item may be taxable or non-taxable but here you have to mention aggregate of all such supplies in a particular month. Further, rented premises taken by registered person for his employee that is exempted. (But do not get confused with supply by taxable person and he has not put your GST No. like in telephone bills or your registered address for service accepted in state where you are not registered – say insurance of car registered in UP & your office is in Delhi where you are registered but not registered in UP so it is like B2C – it is not to be mention here)
In Block 4B – Inward Supplies from Un-Registered Person (Attracting Reverse Charge) It is asking B2B (Un-registered businessmen to you registered businessmen) it is asking Supplier name, Invoice No., date, Total Invoice Value, Pos, Supply Type.
In Block 7 Supplies received from composition taxable person and other exempt/Nil rated/Non GST supplies received – It is asking for total only and nothing else.
SO PLEASE DO NOT LEAVE BLANK BLOCK 7.