GST ON cloud services under RCM

In India, services mediated by information technology over the internet or an electronic network and with minimal human intervention are taxed @ 18%. These services are officially called Online Information Database Access and Retrieval (OIDAR) services.

If the supplier is outside the taxable territory, and the recipient located in India is registered under GST, then the recipient has to pay GST under RCM.

Is there any value defined below which the recipient don't have to pay. The value of these bills is quite low such as 3-4K a month.

Any reverts on this??

It looks like tax needs to be paid under RCM by recipient of services for import of services (Server hosting charges paid). Now the question is how to show this in GSTR 1. Supplier (being Non resident) does not have GST number in India and does not file GST returns. How can receiver show this in his GSTR 1 and GSTR 3B.