HOW TO FILE GSTR 1 IN RCM B2C

नमस्ते सर

सर ट्रांसपोर्टिंग में आरसीएम के अंदर अनरजिस्टर person को अगर कोई सप्लाई देते हैं तो उसको जीएसटी R1 में कैसे और किस टेबल में और कहां पर शो करेंगे

B2C transaction
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Quick Summary
This discussion addresses how to report supplies made to unregistered persons under Reverse Charge Mechanism (RCM) within the GSTR 1 filing. While typically the supplier collects GST, RCM shifts this liability to the recipient. The content clarifies that for such B2C transactions under RCM, you need to collect 5% GST from the unregistered person and understand the correct table for reporting this in your GSTR 1.

 you can watch various videos in youtube media on this querry. You will get the answers. Normally, the supplier of goods or services or both charges and collects the GST from the recipient and deposits the same with Government. However, under the RCM, the liability to deposit tax shifts from the supplier to the recipient. The concept of RCM is incorporated under GST, but in GST regime Government has notified not only supply of certain services but also supply of certain goods under RCM. The objective of RCM is to widen the scope of levy of tax on unorganized sectors and give exemption to specific class of supplier of goods/services and import of services.

You have to collect 5%GST from unregistered person in that case

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