RCM input query

If your advocate is not registered under GST, you will have to report the transaction as B2C (Business to Customer) supply in your GSTR-1. In this case, you should mention the advocate's name, address, and PAN number, and mention the taxable value and tax amount payable under reverse charge.

To do this, you can follow these steps:

1. Login to the GST portal and navigate to the "Returns" section.
2. Select "GSTR-1" and the relevant tax period.
3. Under the "B2C (Others)" tab, click on "Add details".
4. Fill in the required details such as the advocate's name, address, and PAN number.
5. Enter the taxable value and tax amount payable under reverse charge.
6. Click on "Save" and then "Preview" to ensure all details are correct.
7. Once you have verified the details, submit your GSTR-1 return.

It is important to note that if you claim input tax credit (ITC) on this transaction, you will have to wait until the next month's return to claim it. This is because under reverse charge, the recipient of the service is liable to pay tax and claim ITC, whereas the supplier is not required to pay tax.

1. GSTR-1 is of outward supplies.

2. In your case, you have received services from advocate and paid consideration to him.

3. Since advocate services are subject to tax under RCM, you should show it in GSTR-3B only in Table 3 under Inward supplies liable to RCM. Mention taxable value and tax amount.

4. RCM liability need to be paid in Cash only.

5. You can avail ITC in the same month. i.e. in one side in form GSTR-3B, you show this amount as liability in Table 3.1 and on the other side you show the same amount in ITC Available in Table 4(A) - Inward supplies liable to RCM.

Hope you got your answer.

Regards

CA Sandesh Mahipal