I'm a registered supplier and I took GTA Services, and paid 5% tax on RCM basis. I took ITC in GSTR 3B of next month, but Which invoice details do I need to incorporate in GSTR 1 in order to avail ITC of tax paid? I need to fill Invoice details of GTA or I need to make my own Payment Voucher and fill in the Voucher number in GSTR 1? Please guide..
GSTR-1 return is return of outward supplies and hence no details of RCM is required to be shown in GSTR-1. Since for RCM you have to issue payment voucher and RCM self invoice in case of purchases from unregistered purchases, those documents issue details for the month can be shown in documents section of GSTR-1
1. Not required to report RCM deposited in GSTR 1 as its Inward supply.
2. As per section 31(3)(f)(g) a person paying tax under RCM is required to generate self tax invoice & payment voucher . As of Today There is no return format is available for reporting of Inward supoly invoice wise . Hence nk need to Report ,the same .
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