Gta - reverse charge

Yes , even though the GTA is registered , whether he charge gst or not but RCM is compulsory done by recepient

where show in Gstr3b
freight paid on inward supply to Gta
I have paid but not shown in gstr3b from July to Jan
please help

show in GSTR 3B freight all by paying 5% tax in reverse charge and take that amount ITC also

sum up the total value from July onward & show it in Table 3.1 Row D,. for input show in Table 4, row A(3)

If GTA is not charging gst on their freight then u have to pay gst under RCM as per cgst section 9(3) or igst section 5(3)...in gst transporter has given two option either pay 5%gst without itc or pay 12% gst with itc.... If transporter has not charged gst in their freight bill... Then the person who pays freight have to pay RCM @ 5% and take itc for that

@ Divakar Ji , correct sir 👍🙏