Accounting Entries for Reverse charge

Please tell me the accounting entry for Reverse charges under GST.
Replies (3)
Let's take example of transportation service
at the time of availing transportation services
entry would be
transportation services Dr
to xyz transporter

at the time of recording liability of reverse charge
entry would be
tax reversal charges a/c Dr
to cgst
to sgst
at the time of taking credit of reverse charge liability on such services I.e after making payment of above reverse charge liability

cgst input a/c Dr
sgst input a/c Dr
to tax reversal charges

Also instead of cgst and sgst , igst could also be levied in case of inter state supplies
Thanks for your response. One more thing, what about the payment entry for gst?

Payment entry would come after the second entry as mentioned above which is as follows:-

CGST Dr

SGST Dr

to Bank /Cash

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
13 October 2026
Accountant

Zerdi & Co. Chartered Accountants

Pune

B.Com

View Details
Company
06 October 2026
Assistant Manager - Audit and Compliance

Ravi K Jain & Co

Noida

Others

View Details
Company
12 October 2026
Chartered Accountant - Internal Audit

HKC | Chartered Accountants & Business Advisors

Ludhiana

CA

View Details
Company
ARTICLESHIP 21 September 2026
CA Article Assistant

KK & Company Chartered Accountant

Pune

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article Assistant

Malhotra Rajesh & Associates

New Delhi

B.Com

View Details
Company
07 October 2026
Senior Account Manager

Amplio Invest

Mumbai

M.Com

View Details
Company
Featured ARTICLESHIP 06 October 2026
Semi Qualified

AJAY SINGH AND CO LLP

Thane

CA Final

View Details
Company
08 October 2026
Accounts and Tax Associate

POOJA R TELI & CO

Pune

CA Inter

View Details