Many businesses overlook Table 5 because inward supplies with zero tax liability do not affect the final cash payment in Table 6. However, omitting purchases of diesel, municipal water, or composition materials creates discrepancies between your financial statements and GST filings. When departmental officers scrutinise inward turnover under Rule 99, unexplained differences between book purchases and return totals often prompt unnecessary notices.
Structure of Table 5 in Form GSTR-3B
The GST portal tile 5. Exempt, nil and Non-GST inward supplies requires taxpayers to report the net value of inward supplies received during the tax period across two specific rows and two geographic columns. The official GSTN return guide notes that taxpayers provide these inward values at aggregate level rather than uploading individual invoices.
| Nature of Supply | Inter-State Supplies | Intra-State Supplies |
|---|---|---|
| From a supplier under composition scheme, exempt and nil rated supply | Net taxable/invoice value | Net taxable/invoice value |
| Non-GST inward supplies | Net invoice value | Net invoice value |
Unlike Table 4 where eligible input tax credit auto-populates from Form GSTR-2B, Table 5 contains no auto-drafted figures. You must compile the invoice values directly from your purchase register.
Classifying supplies for Table 5 reporting
Correct reporting requires segregating your non-taxable purchases into the appropriate legal categories before filling Table 5.
1. Composition scheme supplies
Inward supplies received from registered persons paying tax under Section 10 are billed via a Bill of Supply with no tax charge. The recipient cannot claim input tax credit on these purchases. Enter the total invoice value in the first row under the appropriate inter-state or intra-state column.
2. Exempt and nil-rated supplies
Under Section 2(47) of the CGST Act, exempt supply includes supplies that attract a nil rate of tax or are wholly exempt by official notification under Section 11 of the CGST Act or Section 6 of the IGST Act. Examples include unprocessed agricultural produce, postal services, or residential rent exempt from tax. These values also sit in the first row of Table 5.
3. Non-GST inward supplies
Under Section 9(2) of the CGST Act, central tax on five specific petroleum items is currently outside GST levy: petroleum crude, high speed diesel, motor spirit (petrol), natural gas, and aviation turbine fuel. Alcoholic liquor for human consumption is also outside GST purview per Section 9(1). Inward procurement of these items must be entered in the second row dedicated to Non-GST inward supplies.
Common mistake: Grouping diesel or petrol expenses under exempt supplies instead of non-GST supplies. Non-GST items must strictly sit in the second row of Table 5 so that your outward and inward non-taxable turnover aligns with audited accounts.
Worked example: compiling Table 5 figures
Consider Beta Logistics Private Limited, an enterprise based in Maharashtra operating commercial vehicles and warehousing. During October 2026, the company incurred the following inward expenses across different categories:
| Transaction Description | Place of Supplier | Transaction Nature | Amount | Table 5 Classification |
|---|---|---|---|---|
| High speed diesel for fleet trucks | Maharashtra (Local pump) | Non-GST item under Section 9(2) | ₹3,20,000 | Non-GST, Intra-State |
| Petrol for corporate pool cars | Gujarat (Highway pump) | Non-GST item under Section 9(2) | ₹45,000 | Non-GST, Inter-State |
| Catering services from composition vendor | Maharashtra | Composition scheme (Bill of Supply) | ₹60,000 | Composition/Exempt, Intra-State |
| Packaging materials from composition vendor | Karnataka | Composition scheme (Bill of Supply) | ₹75,000 | Composition/Exempt, Inter-State |
| Fresh fruits and grains for office pantry | Maharashtra | Wholly exempt goods | ₹15,000 | Composition/Exempt, Intra-State |
In our practice reconciling client returns, we find that to compute the values for Table 5 cleanly, you should aggregate the transactions into the required portal layout:
Row 1: Composition dealers, exempt goods, and nil-rated items:
- Inter-State value: ₹75,000 (Karnataka composition vendor)
- Intra-State value: ₹60,000 (Maharashtra composition vendor) + ₹15,000 (exempt fresh produce) = ₹75,000
Row 2: Non-GST inward supplies:
- Inter-State value: ₹45,000 (Gujarat highway petrol)
- Intra-State value: ₹3,20,000 (Maharashtra diesel)
| Nature of Supply | Inter-State Supplies (₹) | Intra-State Supplies (₹) |
|---|---|---|
| Supplies from composition scheme, exempt and nil rated purchases | ₹75,000 | ₹75,000 |
| Non-GST inward supplies | ₹45,000 | ₹3,20,000 |
Connection with input tax credit and Table 4 reversals
While inward supplies entered in Table 5 do not carry input tax credit, their procurement often impacts common credit apportionment under Section 17(2) of the CGST Act. When a business uses common inputs or input services to supply both taxable and exempt goods, common ITC must be apportioned under Rule 42 and Rule 43.
Ineligible and common credit reversals must be reported in Table 4 of Form GSTR-3B according to statutory provisions. You can review the step-by-step reporting instructions in our dedicated guide on GSTR-3B Table 4B ITC reversal rules. Keeping your inward exempt documentation complete makes it straightforward to defend common credit computations during annual return preparation and GST audits.
Step-by-step entry on the GST portal
- Log in to the GST Portal and navigate to Services > Returns > Returns Dashboard.
- Select the Financial Year and Return Filing Period, then click SEARCH.
- Click PREPARE ONLINE under Monthly Return GSTR-3B.
- Click the tile titled 5. Exempt, nil and Non-GST inward supplies.
- Enter the verified aggregate values in the respective boxes for Inter-State and Intra-State supplies.
- Click CONFIRM at the bottom right to save the tile details.
Frequently asked questions
Does Table 5 of GSTR-3B auto-populate from GSTR-2B?
No, Table 5 is not auto-drafted from Form GSTR-2B. Taxpayers must self-declare these summary inward values manually based on purchase records.
Where are petroleum and diesel purchases reported in GSTR-3B?
Petroleum crude, high speed diesel, motor spirit, natural gas, and aviation turbine fuel are non-GST goods under Section 9(2) and are reported in Table 5 row (b) as Non-GST inward supplies.
Do inward supplies reported in Table 5 create any tax liability?
No, inward supplies in Table 5 create zero tax liability and grant no input tax credit, but disclosing them maintains complete return fidelity.
Check your own GSTR-2B
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Last checked: 23 October 2026. Sources: GSTN GSTR-3B User Manual, CGST Act Section 9(2).