Service : Goods Transport Agency --- Supplier Status : Unregistered
Registered Recipient Issued Self Invoice for above and Uploaded at GSTR-3B under
Inward Supplies liable to Reverse Charge and Accordingly Pay the above
But Input Credit on above RCM Does Not Reflected at GSTR-2A /2B
Due above in Every Month , ITC is Mismatched with GSTR 2A/2B
Please give solutions
thanks
@ Sujit Naha @ Vikas Saini
So Sorry , its my mistake in reply so please do not consider my reply .
No Need to Show your invoice in GSTR1 Return. Simply charge RCM in GSTR3B and Take in the Same Month.
Agree with Mr. Atul. Concept being, the credit is eligible based on the self-invoice raised. Also, to prove the point practically in B2B GSTR 1 same GSTIN invoice entry is not allowed.
Sir,
If Supplier uploads Invoice in GSTR1 but the material gets ruined enroute then what the customer has to do?
Return goods via DC. Obtain credit note from supplier.
Alternatively - raise invoice and send goods back.
EWB to be followed where applicable
Sir
Can you please confirm RCM is applicable for Professional and Consultancy Services as per GST Notification.
Not applicable. It applies only to Legal services by advocate or advocacy firm. Refer notification 10/2017-CT(R).
Sir,
Thanks for clarification.
CAclubindia
