Sir, If a registered person pay salary to his employees than is it necessary to show that Expense on Exempted Inward supply table in GSTR-3B.

Reply—  As per Schedule III of the CGST Act , 2017, Services by an Employee to the emplyoer in the course of or in relation to his employment are shall be treated neither as a supply of goods nor a supply of services under GST. Since transaction of employer and employee is not covered under supply of goods or supply of service, taxpayer is not required to declare this while filing GSTR-3B.