This table is very important because it captures all outward supplies that do not attract GST — i.e., exempted or out-of-scope supplies.
Purpose:
- To report all outward supplies (sales/services) made during the FY on which GST is not payable.
- Helps reconcile books of accounts vs GST returns.
- Provides visibility to the tax authorities on supplies for which no GST was collected.
Scope:
- Domestic supplies only (do not include exports; they go in Table 6A/6B and Table 4C/4D).
- Supplies on which GST is not charged because they are:
- Exempt under GST law
- Out-of-scope of GST
- Nil-rated under GST
1️⃣ What to Include in Table 5
| Type of Supply | Examples | Notes |
|---|---|---|
| Domestic exempt supplies | Education, healthcare, financial services, government services | Fully exempt under GST notifications |
| Out-of-scope supplies | Alcohol for human consumption, petroleum products (if exempted under GST) | Not under GST law |
| Nil-rated goods/services | Supply of goods/services with 0% GST | Include only domestic supplies |
| Services/goods not liable to GST | Certain notified services | Ensure they are not exports |
Important:
- Do not include exports — they have a separate section in Table 6A/6B and Table 4C/4D.
- Do not include taxable supplies or advances — they go in Table 4.
2️⃣ Columns in Table 5
| Column | What to Enter |
|---|---|
| 5A | Description of goods/services |
| 5B | Value of outward supply (taxable value) |
| 5C | Tax rate |
| 5D | Tax amount |
3️⃣ Step-by-Step Guide to Filling Table 5
- Identify all supplies on which GST was not collected:
- Check books of accounts and invoices.
- Exclude exports (use Table 6) and taxable sales (use Table 4).
- Classify supplies by type:
- Exempt supplies (Table 5A: “Education services”)
- Out-of-scope supplies (Table 5A: “Petroleum products”)
- Nil-rated goods/services (Table 5A: “Salt 0% GST”)
- Enter taxable value:
- This is the invoice value excluding GST.
- Tax = ₹0.
- Reconcile with books:
- Ensure total exempt/out-of-scope sales in Table 5 matches books of accounts.
4️⃣ Example of Table 5
| Description of Goods/Services | Taxable Value (₹) | Tax Rate | Tax Amount (₹) | Notes |
|---|---|---|---|---|
| Educational services | 2,00,000 | 0% | 0 | Domestic exempt supply |
| Financial services | 1,50,000 | 0% | 0 | Domestic exempt supply |
| Salt (0% GST) | 50,000 | 0% | 0 | Nil-rated domestic goods |
| Total | 4,00,000 | — | 0 | — |
Total taxable value of exempt/out-of-scope supplies = 4,00,000
5️⃣ Practical Tips & Common Mistakes
| Tip | Explanation |
|---|---|
| Do not include exports | Exports are reported in Table 6A/6B and Table 4C/4D |
| Only domestic exempt or nil-rated supplies | Domestic supplies where GST is not charged |
| Use books for reconciliation | Total in Table 5 must match accounting records |
| Do not include taxable sales or advances | They go in Table 4 (tax payable) |
| Check HSN summary | For audits, HSN-wise breakdown of exempt goods may be required |
6️⃣ Key Takeaways
- Table 5 = Domestic supplies with no GST
- Include:
- Exempt services (education, healthcare, financial)
- Out-of-scope goods/services (alcohol, petroleum if exempted)
- Nil-rated domestic goods/services
- Exclude:
- Exports → Table 6A/6B and 4C/4D
- Taxable sales → Table 4
- Advances → Table 4A/4D
- Tax rate and tax amount = 0
7️⃣ Example Flow for a Business
Suppose a company in FY 2024–25:
| Type | Amount (₹) | Table to Enter |
|---|---|---|
| Domestic taxable sale | 10,00,000 | Table 4A |
| Domestic exempt supply (education) | 2,00,000 | Table 5 |
| Domestic exempt supply (financial services) | 1,50,000 | Table 5 |
| Domestic nil-rated goods (salt) | 50,000 | Table 5 |
| Export (under LUT) | 1,00,000 | Table 4C & Table 6A |
Table 5 captures 2,00,000 + 1,50,000 + 50,000 = 4,00,000
✅ Summary for GSTR-9 Table 5
- Purpose: Show all domestic outward supplies on which GST is not payable.
- Important: Table 5 is only domestic supplies, not exports.
- Key fields: Description, taxable value, tax rate (0%), tax amount (0).
- Check totals with books: Reconciliation is critical for audits.