Where do we show exempted / nil rated supplies in GSTR-1 ?

W.e.f. 01/04/2019, only taxable supplies are being shown in para 4, 5 and 7 of GSTR-1. Exempted, nil rated supplies are now shown in para 8 only.

Note: prior to 01/04/2019, all exempted / nil rated supplies were shown in para 4, 5 and 7 of GSTR-1. These were also shown in para 8 of GSTR-1. This resulted in duplication of exempted / nil supplies. This should be taken care of in GSTR-9 / GSTR-9C.

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