Rcm on rent and gta
This query is : Resolved
14 September 2017
Dear Sir,
Please let me know, where do i need to enter the details of services availed i.e., office rent & GTA from unregistered service providers in GSTR-1?
What is the process for claiming ITC paid on RCM. i.e., GST paid on RCM in july, when ITC be availed - in July or August?
Regards,
Vijay
Please let me know, where do i need to enter the details of services availed i.e., office rent & GTA from unregistered service providers in GSTR-1?
What is the process for claiming ITC paid on RCM. i.e., GST paid on RCM in july, when ITC be availed - in July or August?
Regards,
Vijay
14 September 2017
As GSTR-1 is a statement of outward supplies, there is no column for mentioning purchase under RCM. you will have to raise an invoice on your self and enter these invoice details in your GSTR-2.
You will get credit of RCM paid in july at the time of filing GSTR-3 monthly return in my opinion.
You will get credit of RCM paid in july at the time of filing GSTR-3 monthly return in my opinion.
14 September 2017
Thanks for prompt reply.
My doubt is, raising an invoice on self basis is like raising a sales invoice and not purchase invoice. specifically sale invoice have column that tax is payable on Reverse charge or not (we need to say YES or NO).
I am bit confused.
If possible please clarify.
Thanks once again.
My doubt is, raising an invoice on self basis is like raising a sales invoice and not purchase invoice. specifically sale invoice have column that tax is payable on Reverse charge or not (we need to say YES or NO).
I am bit confused.
If possible please clarify.
Thanks once again.
20 July 2025
1. Where to enter details of services availed under RCM (Rent & GTA) in GSTR-1?
In GSTR-1, you do NOT report inward supplies on which you pay tax under RCM.
GSTR-1 is for outward supplies (sales).
Since RCM relates to inward supplies (purchases) where tax is paid by recipient, these are reported in GSTR-2A/2B (auto-populated from supplier’s GSTR-1) or in GSTR-3B.
2. Where to disclose RCM details?
You disclose RCM tax paid under the RCM section of GSTR-3B (Table 3.1(c) for CGST and SGST or Table 3.1(d) for IGST).
In GSTR-3B, you declare the tax you paid under reverse charge.
3. How to claim ITC on GST paid under RCM?
You can claim Input Tax Credit (ITC) in the same month when you pay GST under RCM (i.e., in July if tax is paid in July).
The ITC is shown in Table 4 of GSTR-3B.
4. About self-raising invoice for RCM:
Since the supplier is unregistered and not issuing GST invoice, you need to create a self-invoice (also called Bill of Supply on Reverse Charge) to record the transaction.
This is recorded in your books as a purchase invoice with tax payable under reverse charge.
In GSTR-1, you do NOT report inward supplies on which you pay tax under RCM.
GSTR-1 is for outward supplies (sales).
Since RCM relates to inward supplies (purchases) where tax is paid by recipient, these are reported in GSTR-2A/2B (auto-populated from supplier’s GSTR-1) or in GSTR-3B.
2. Where to disclose RCM details?
You disclose RCM tax paid under the RCM section of GSTR-3B (Table 3.1(c) for CGST and SGST or Table 3.1(d) for IGST).
In GSTR-3B, you declare the tax you paid under reverse charge.
3. How to claim ITC on GST paid under RCM?
You can claim Input Tax Credit (ITC) in the same month when you pay GST under RCM (i.e., in July if tax is paid in July).
The ITC is shown in Table 4 of GSTR-3B.
4. About self-raising invoice for RCM:
Since the supplier is unregistered and not issuing GST invoice, you need to create a self-invoice (also called Bill of Supply on Reverse Charge) to record the transaction.
This is recorded in your books as a purchase invoice with tax payable under reverse charge.
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