B2C under RCM

In term of Notification 32/2017 CT (r) Services of transportation by road to Unregistered person is Exempted in GST , hence report it under Table 8 of GSTR 1.

If you are a registered transporter and supplying to unregister Ind/Huf then it will be exempt outward supply and enter in Table 8 of GSTR under exempted supplies.

If you are registered person supplying goods to Unregister customer by hiring GTA(5%) service then you just pay Tax under RCM and no need to show your inward supply under RCM in GSTR 1 and show it in GSTR 3B and take ITC also.

Your services are exempt. Show it under exempt outward supplies (table 8)

It is exempt

It is exempted services....

It may treated as fee of lawer'associated group.they issued gst invoice for their service.

You can show it in Table 8 of GSTR-1 under exempted section