WHERE TO ENTERED THE RCM CREDIT ENTRY IN GSTR3B RETURN
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This discussion clarifies how to correctly report RCM (Reverse Charge Mechanism) credit entries in your GSTR-3B return. You should enter inward supplies liable to reverse charge in Table 3.1 (D). The liability must be discharged via the electronic cash ledger. Crucially, any eligible ITC on RCM purchases can only be utilised in the subsequent tax period, specifically within Table 4, row 3.
The recipient has to report in Table 3.1 (D) of GSTR-3B (inward supplies liable to reverse charge). The recipient has to discharge the liability through electronic cash ledger while filing his GSTR-3B. The recipient can utilise ITC on purchases under RCM only in the next tax period.