03 November 2017
GST payable under Reverse charge has to be paid in cash only i.e from electronic cash Ledger and balance, if any available in electronic credit ledger cannot be utilised for payment of same. In Short, CGST/SGST payable under RCM cannot be adjusted from available ITC of CGST/SGST.
03 November 2017
Yes Ms.Archana you can avail Input of CGST and SGST paid on RCM. Show the same in GSTR 3B under Table 4 Eligible ITC >(A) ITC Available (whether in full or part) > (3) inward supplies on reverse charge (other than the on import of goods and services reported above)
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