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RCM 9(3) NOT SHOWN IN 3B RETURN ON PURCHASES & NOT PAID BUT GST PAID IN FORWARD CHARGE

This query is : Resolved 

16 October 2021 SIR,
RCM 9(3) ON TOBACCO LEAVES PURCHASE IS NOT SHOWN IN 3B RETURN FOR APRIL 2019. BUT GST IS PAID UNDER FORWARD CHARGE IN SUBSEQUENT MONTHS. HOW TO OVER COME THIS PROBLEM

17 October 2021 How can an agriculturalist pay GST under forward charge? He may not be registered?
If purchased from registered dealer, RCM may not be applicable.

17 October 2021 Sir, Sec.9(3) tobacco leaves purchased from farmer, rcm is applicable to the recepient of goods purchased from agriculturist. The purhaser should pay RCM

17 October 2021 Yes, but when RCM is not paid by purchaser, how can it be paid under forward charge?

18 October 2021 RCM part is different & farward charge is different. My query is the liability rcm on purchase of tobacco leaves under 9(3) was not shown in 3B erroneously by the purchaser. And the ITC will not be adjusted. The liability of RCM is pending.

But he has paid forward charge on sale of there tobaaco goods regularly.

In this case if he pays rcm in cash he would be eligible for ITC from his GST paid in forward charge. He has made mistake that he is not shown his RCM purchase in 3B return.

18 October 2021 Aggregate value of all inward supplies on which tax is to be paid by the recipient, on reverse charge basis need to be declare in Table 4G of GSTR-9. This shall include supplies received from registered persons, unregistered persons on which tax is levied on reverse charge basis.
Show the unpaid amount under table 4G of GStR-9, this will create difference between tax paid and payable and will be reflected in Table 9 of GSTR-9.

And the payable amount reflected in Table 9 is required to pay through DRC-03.

18 October 2021 Sir, Its a liability of April 2017. If we pay through DRC-03, shall we claim ITC for current period against this payment of RCM of 2017. Pls guide.
Is this right to go thruogh Annual return. what about the interest & penalty.

18 October 2021 That is the only option that should be followed. Interest & penalty may be levied. RCM amount would be allowed for ITC.



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