GSTR- 9 query to rcm

Please inform from whom your Company has taken GTA services ? . 

1) Unregistered GTA 

Or

2) Register GTA 

Or 

3) Register GTA opted for Forward charge.

Please inform from whom your Company has taken GTA services ? . 

1) Unregistered GTA 

Or

2) Register GTA 

Or 

3) Register GTA opted for Forward charge.

You cannot pay GST through GSTR-9. Since the RCM tax of ₹2,050 was missed in GSTR-3B, you must pay it now through DRC-03 along with interest. After payment, you will only disclose the figures in GSTR-9. Section 16(4) applies to RCM ITC, meaning ITC is allowed only within the prescribed time limit.

urd. ke case mein rcm ki koi seema nahi 16(4) se bahar hai

If you have taken GTA services from unregistered GTA , then please refer circular 211/05/2024-GST dated 26/6/2024 in detail , also take more opnion on this .

Any missed RCM liability can be reported in Table 4 of GSTR-9, as a result of which the corresponding tax liability reflected in Table 9 of GSTR-9 will get changed and will indicate a short payment of tax. The resultant differential tax liability is required to be discharged through Form DRC-03. You will have to make appropriate disclosure in GSTR-9C stating that the payment has been made towards RCM liability which was earlier omitted to be reported in the GSTR-3B returns. However, ITC pertaining to such RCM transaction cannot be availed, as the prescribed time limit for availing ITC has already gone.