29 December 2022
Note that For the Month of Oct,22 we have received a Bilty Copy from GTA Transporter for Tax Payment RCM Basis and for this purpose we have paid RCM (IGST @ 5%)and show in our GSTR3B (Oct,22) Return but Transporter not submitted his GSTR1 return Upto Oct,22 Now Nov, 22 Transporter submitted his GSTR1 return Reverse charge Basis but Tax charge CGST/SGST head not IGST head . after telephone discussion Transporter said that he is right because payment was cullet within state. What to do now?????????????????
02 January 2023
If he is not willing to amend his GSTR-1 and as per place of supply rules in case of transportation, if RCM is correctly paid under IGST then you need not worry. in case of any notice regarding this, you can explain this matter by referring to the Place of supply rules.
CAclubindia
