GSTR 3B FOR OUTWARD SUPPLY UNDER RCM

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Teerth (Querist)
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18 January 2020 Please gude me how and which column to be filled in GSTR - 3B on Outward Services covered under RCM (i.e. Services of GTA)??

CA Garima Bhayana

CA Garima Bhayana (Expert)
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18 January 2020 You have to enter Taxable value and Tax amount (CGST, SGST, IGST whichever applicable) in column (d) of 3.1 i.e. Details of Outward Supplies and also show Tax amount in 3rd Point of ITC avilable of 4 i.e. Eligible ITC.

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Teerth

Teerth (Querist)
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18 January 2020 Thank you Garima Mam for response. Point no. d of 3.1 i.e. Inward supplies (liable to reverse charge); is that not the point for Purchase Inward that we have made which is liable for GST under Reverse Charge??
This is only query on my behalf.

CA Garima Bhayana

CA Garima Bhayana (Expert)
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18 January 2020 It cover all inward supply liable to reverse charge .

Teerth

Teerth (Querist)
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18 January 2020 Okay Mam, so like as you said to post it under Inward supplies (liable to reverse charge) under both TILES i.e. 3.1 and 4. So why it is given in both tiles?? i.e. in "3.1 Details of Outward Supplies and inward supplies liable to reverse charge" and in "4. Eligible ITC"??

CA Garima Bhayana

CA Garima Bhayana (Expert)
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18 January 2020 Yes this is the correct treatment .

Teerth

Teerth (Querist)
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18 January 2020 Okay Mam i got the treatment but my question is that WHY THE SAME POINTS ARE GIVEN IN BOTH TILES??.
Like in 3.1(d) it is written as "Inward supplies (liable to reverse charge)" and in 4(A)(3) it is written as "Inward supplies liable to reverse charge (other than 1 & 2 above)."
WHY TWO SEPARATE POINTS ARE GIVEN. WHAT DOES THESE TWO POINTS CONVEY??

CA Garima Bhayana

CA Garima Bhayana (Expert)
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20 January 2020 It is given in point 3.1(d) for payment in RCM and given in 4(A)(3) to cliam ITC of RCM payment.

Teerth

Teerth (Querist)
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20 January 2020 OKAY OKAY.... THANK YOU SO MUCH MAM FOR SOLVING MY QUERY AND DOUBTS....

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