Gstr3b below 5000/-

only intra state,

if it is inter state what is the teatmwnt???.

RCM not apply here

but you have to show in 3B as non GST supply

GSTR-3B return will include the following details:
• Information about Input Tax Credit ledger, Cash ledger, and Liability ledger
• Details of payment of tax under various tax heads of CGST, SGST, and IGST
• Taxpayer will have the option of claiming a refund of excess payment or to carry forward the credit.

You can file your GST Return with Legalraasta. They are the best in this business.