Tax Applicability under RCM

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This discussion clarifies tax applicability under Reverse Charge Mechanism (RCM) for transporters. The key question revolves around determining the correct 'place of supply' when a transporter registered in Gujarat delivers goods in Gujarat, but the recipient is registered in Maharashtra. The consensus suggests that the actual place of supply (Gujarat in this case) should be declared in GSTR-1, even if the recipient is registered elsewhere. If both parties are registered, the recipient's state (Maharashtra) might be considered the place of supply.

Aparna

Aparna (Querist)
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09 July 2022 Hello

I have taken new registration as a Transporter. so when i file GSTR -1 I have to shown tax paid by recipient (RCM)

My Question is recipient register in Maharashtra & I am register in Gujarat as a Transporter. Material Deliver in Gujarat

What is the place of supply shown in GSTR -1 when i have file return 1. Gujarat or 2. Maharashtra