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GST RCM TURNOVER IN GSTR 3B

Siddalingayya (Accountant) (35 Points)

06 July 2021  

Dear sir/madam,

We are providing commission service to NBFC banking sectors. We have to entity one in proprietorship and one is Pvt Ltd, in company we charging GST and collecting and showing in GSTR 3B returns. But, in proprietorship we are not charging GST because of RCM applicability, here we are filling GSTR 1 and showing B2B invoices and in GSTR 3B we are filling Nil returns, because there is no option to show the turnover. 

Kindly advice me on this is it correct or wrong GSTR 3B we are filling in Proprietorship concern.

Thanks & Regards


 3 Replies

NAVNEET MANDOWARA (Accounting & Investments)   (99 Points)
Replied 06 July 2021

In 3B you can show that amount in exempt column

Pankaj Rawat (GST Practitioner) (51638 Points)
Replied 06 July 2021

Yes in 3B you can show under table 3.1 (c) exempted turnover.

But RCM supply is not an Exempted supply ,
it's only the burden of tax is to pay is shifted from supplier to Recepient. So it's Taxable Supply . Thus report it in table 3.1(a) Taxable turnover . in tax tab put 0.1 value else will not accept the value in taxable tab.

CA Altamush Zafar (GST Consultant) (10960 Points)
Replied 07 July 2021

This is a limitation in gstr3b in portal. Best to show turnover in 3.1(a) and show 0.1 gst.
The practice of filing nil return will also not have adverse impact. But start showing in 3.1(a) from next return onwards.

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