Reverse charge not shown
This query is : Resolved
05 September 2018
I was receiving the invoice from Good Transport Agency for receiving the petrol/diesel in my petrol pump business and in invoices tax are to discharged via RCM
But till today's date,nothing is shown in any gst return 3b.
How can i correct now.
Or should i need to total the tax of all the earlier month and pay in current month return
But till today's date,nothing is shown in any gst return 3b.
How can i correct now.
Or should i need to total the tax of all the earlier month and pay in current month return
05 September 2018
Your query is not clear :
You are in petrol pump business and GTA receive petrol/ diesel from you . ( that is out of the preview of GST ).
You are a supplier of petrol pump then how come you receive invoice from GTA .
RCM liability is to be discharged by the recipient if service provided by GTA
You are in petrol pump business and GTA receive petrol/ diesel from you . ( that is out of the preview of GST ).
You are a supplier of petrol pump then how come you receive invoice from GTA .
RCM liability is to be discharged by the recipient if service provided by GTA
05 September 2018
I would like to clear my ques:
I am a petrol pump dealer.GTA Company charge freight for delivering the fuel.
And invoice of that contain RCM.
which i didn't shown in mu gst return
I am a petrol pump dealer.GTA Company charge freight for delivering the fuel.
And invoice of that contain RCM.
which i didn't shown in mu gst return
22 July 2025
Thanks for clarifying! Here's what you need to know about Reverse Charge Mechanism (RCM) on freight charges from GTA (Goods Transport Agency) in your petrol pump business under GST:
Situation:
You run a petrol pump.
GTA delivers fuel to you and issues an invoice mentioning tax payable under RCM.
You did not declare/pay RCM tax in your earlier GST returns (GSTR-3B).
What should you do now?
1. You need to declare and pay the RCM tax in your GST returns.
Under GST, when GTA services are received, the recipient (you) must pay tax under Reverse Charge.
You should have declared this RCM liability in the GSTR-3B for the respective month(s).
2. If you missed reporting RCM in previous months:
You cannot go back and amend old GSTR-3B returns (they are not editable).
You should declare and pay the accumulated RCM tax liability in the current month’s GSTR-3B.
In the Table 3.1(c) of GSTR-3B (Outward taxable supplies liable to reverse charge), enter the total RCM tax for all past months you missed.
Pay the tax along with applicable interest (if any) for late payment.
3. Future compliance:
Ensure RCM tax on GTA invoices is declared monthly in GSTR-3B as you receive invoices.
Pay the tax on time to avoid interest and penalties.
Summary:
Issue Action needed
RCM tax on GTA not declared earlier Declare and pay total pending RCM tax in current month return (GSTR-3B)
Interest on late payment Calculate and pay interest as per GST rules
Future compliance Declare RCM tax monthly as per GST norms
Situation:
You run a petrol pump.
GTA delivers fuel to you and issues an invoice mentioning tax payable under RCM.
You did not declare/pay RCM tax in your earlier GST returns (GSTR-3B).
What should you do now?
1. You need to declare and pay the RCM tax in your GST returns.
Under GST, when GTA services are received, the recipient (you) must pay tax under Reverse Charge.
You should have declared this RCM liability in the GSTR-3B for the respective month(s).
2. If you missed reporting RCM in previous months:
You cannot go back and amend old GSTR-3B returns (they are not editable).
You should declare and pay the accumulated RCM tax liability in the current month’s GSTR-3B.
In the Table 3.1(c) of GSTR-3B (Outward taxable supplies liable to reverse charge), enter the total RCM tax for all past months you missed.
Pay the tax along with applicable interest (if any) for late payment.
3. Future compliance:
Ensure RCM tax on GTA invoices is declared monthly in GSTR-3B as you receive invoices.
Pay the tax on time to avoid interest and penalties.
Summary:
Issue Action needed
RCM tax on GTA not declared earlier Declare and pay total pending RCM tax in current month return (GSTR-3B)
Interest on late payment Calculate and pay interest as per GST rules
Future compliance Declare RCM tax monthly as per GST norms
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