diff --git a/erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.py b/erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.py
index 68c8a0d4d3..a49996d107 100644
--- a/erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.py
+++ b/erpnext/regional/doctype/gstr_3b_report/gstr_3b_report.py
@@ -349,13 +349,12 @@ class GSTR3BReport(Document):
 		return inter_state_supply_details
 
 	def get_inward_nil_exempt(self, state):
-
 		inward_nil_exempt = frappe.db.sql(""" select p.place_of_supply, sum(i.base_amount) as base_amount,
 			i.is_nil_exempt, i.is_non_gst from `tabPurchase Invoice` p , `tabPurchase Invoice Item` i
 			where p.docstatus = 1 and p.name = i.parent
-			and i.is_nil_exempt = 1 or i.is_non_gst = 1 and
+			and (i.is_nil_exempt = 1 or i.is_non_gst = 1) and
 			month(p.posting_date) = %s and year(p.posting_date) = %s and p.company = %s and p.company_gstin = %s
-			group by p.place_of_supply """, (self.month_no, self.year, self.company, self.gst_details.get("gstin")), as_dict=1)
+			group by p.place_of_supply, i.is_nil_exempt, i.is_non_gst""", (self.month_no, self.year, self.company, self.gst_details.get("gstin")), as_dict=1)
 
 		inward_nil_exempt_details = {
 			"gst": {