Sir,
How to fill the details in GSTR 3B in Table 5 - Values of exempt, nil-rated and non-GST inward supplies in the following cases ( All purchases are Intra - state ) :
1. Exempted goods purchased from Un Registered dealer
2. Exempted goods purchased from Composition dealer
3. Exempted goods purchased from Registered dealer
4. Taxable goods purchased from Composition dealer .
5. Taxable goods purchased from Un Registered dealer
Can we consolidate the value if we have purchases under various categories mention above for a single month ? Please advice.
Table 5 in GSTR-3B is for interest and late fees on delayed filing.
Interest (Table 5.1):
- Rate: 18% per annum on unpaid net tax liability
- Calculation: (Net tax payable) x 18% x (number of days delayed) / 365
- Only applies to TAX liability, not on ITC balance. If you have sufficient ITC to cover the liability, interest is zero even if you file late.
- The portal auto-calculates interest in most cases. If not, compute manually and enter.
Late fee (Table 5.1):
- GSTR-3B late fee: 50 per day (25 CGST + 25 SGST) for returns with liability, or 20 per day (10 CGST + 10 SGST) for nil returns
- Capped at 5,000 per return for GSTR-3B (post-notification waiver)
- GSTR-1 late fee is separate (also 50 per day, capped at 10,000)
Important: The portal calculates late fee automatically in most cases. If the auto-calculated amount differs from what you expect, check whether there was a fee waiver notification for the relevant period (several GST Council-notified waivers have reduced caps over the years).
Late fee and interest penalty details by return type in this [GST late fee guide](https://taxgarden.in/blog/gst-late-fee-interest-penalty-gstr-3b-gstr-1-gstr-9-guide).
JOIN LARGEST DISCUSSION PLATFORM
Sign up to discuss taxation, accounting and finance topics with experts from all over India.
Join Discussion
