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B2B RCM in GSTR 1

Return 2106 views 11 replies

M Sairam

Semi Qualified CA

421 Points Joined May 2011

How to disclose the B2B RCM supplies in GSTR 1 by the supplier to reflect in GSTR 2A of Receipt? As seen in GSTR 1 guidance format, RCM supplies have to mentioned in table 4B : supplies attracting tax on reverse charge but come to filing GSTR 1 in GSTR portal there is no table 4B to special such transactions. Under what rate specified in B2B of GSTR1?

Replies (11)

CA Akshay Hiregange

Partner - Audit & Assistance

4825 Points Joined December 2018

Disclose the same in B2B, and select "Y/N" under reverse charge column. This will ensure no liability for supplier, and reflection in GSTR 2A by recipient.

Supplier to select correct tax rate - eg: 5% - rent a cab, GTA. 18% legal services, etc.

RAJA P M

"Do the Right Thing...!!!"

128147 Points Joined January 2015

@ Mr M Sairam.,

You can see the option (like a Box) of "Supply attract Reverse Charge" and You will click the box (with tick mark) then it will fall as Rcm supply...

The transaction showing Your customer's GSTR 2A as "Yes" in Reverse charge applicable option...

Manohar Pawar

83 Points Joined February 2017

As per the above anser. i am paying RCM On transport AND COURIER. transporter not having GST Registration. in this case while filling GSTR1Return where i will show RCM AMT OF NON GST HOLDER

RAJA P M

"Do the Right Thing...!!!"

128147 Points Joined January 2015

@ Mr Manohar Pawar.,

Ask Your query with details...!
Then You can get solution from CCI...

In the above replies are based on query. And it's for outward supply...

So, Better to ask correctly...

Manohar Pawar

83 Points Joined February 2017

Ok Sir. GSTR 1 return मै RCM कि फिगर कोणसे कॉलम मै दिखानी होगी. मेरा सप्लायर के पास GST number नही हैं

RAJA P M

"Do the Right Thing...!!!"

128147 Points Joined January 2015

I don't know Hindi...

Manohar Pawar

83 Points Joined February 2017

Sir in GSTR1 which column RCM Have to show. if transporter not have GST regitration. RCM show and paid in 3b Return. my 3B And GSTR1 sales Not match due RCM.