GSTR 9 TABLE 4 RCM

This discussion addresses an issue where Reverse Charge Mechanism (RCM) values for transport services are auto-filling into Table 4 of GSTR 9, incorrectly increasing the reported turnover. Participants clarify that RCM inward supplies are generally excluded from aggregate turnover as per Section 2(6) of the CGST Act. The core of the problem seems to be a discrepancy between how RCM is treated for audit reports versus its auto-population in GSTR 9's Table 4.