RCM Invoices

As we know that GSTR 1 is details of outward Supply and RCM which we have paid is on inward Supply. Therefore the details of tax paid under RCM on inward Supply will not form part of GSTR 1. Only the Self Invoice number need to be reported in Table 13 Point 2.

In case of supplier : report under table 4 of GSTR 1 by click option "RCM Attracts" & In GSTR 3B report under table 3.1(c) 

In case of Recepeint : No need report in GSTR1, report only in GSTR 3b Table 3.1(d) & in table 4 (a)(3)