15 December 2020
Q1} We are registered Transporter (GTA) in West Bengal. We are not liable to pay tax. Our client pays tax on RCM basis.
From stating, we fill up of our Sales Figure in GSTR1 and 3B in following column:-
1/GSTR 1 in column No 4A,4B,4C,6B,6C- B2B INVOICE and Tick "Reverse Charge Machanism’’
2/ GSTR 3B, We put the sell figure in month wise (Total) in column No 3.1.C of GSTR3B (According to section (17(3) of CGST Act 2017, outward supplies on which recipient of services is liable to pay tax on RCM basis shall be treated as Exempt supplies)
3/ If Service to URD we will put the figure in Column no 8 "NIL rated, Exempted and non GST supply” GSTR1
Now Question is When we going to fill in GSTR3B for the Month of November 2020 the Figure of RCM is auto populated to Column no 3.1.a {Outward taxable supplies (other than zero rated, nil rated and exempted)}
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