RCM Liabilities Should Pay as per Books or GSTR-2B -- confusion

Sometimes RCM Supplier Not Uploaded their Invoices within Stipulated time

Due to above reasons Actual RCM Liabilities Not Reflected in GSTR-2B

Example : For April -- Actual RCM Liabilities as per Books -- 5000/-

But GSTR 2B Reflected is Rs. 2000/- due to Non uploaded by Supplier

Question : Which RCM liabilities We have to pay ??? 

Actual Liabilities of Rs. 5000/-  or GSTR 2B Reflected Liabilities of Rs. 2000/-

Please reply in details

                

Replies (7)
Quick Summary
This discussion addresses the confusion surrounding Reverse Charge Mechanism (RCM) liabilities, specifically whether to pay based on actual book entries or the amount reflected in GSTR-2B. The consensus is that RCM liabilities should be paid as per the company's books, even if the supplier hasn't uploaded the invoice in time for it to appear on GSTR-2B. Delaying payment until it reflects on GSTR-2B could lead to interest charges, and the input tax credit (ITC) can be claimed regardless.

Pay as per books
reason: please check rules regarding RCM liability due date
it's 60 days from date of invoice or date of.payment to supplier whichever is earlier.

if you have paid to supplier then it becomes immediately due and in such case if you not pay and wait for it reflect in GSTR2B then u might end up paying Interest in delayed payment.

u are going to claim ITC any how. so better to pay the liability as and when due and claim ITC. rather than waiting.
Liability required to be pay off as per books
Pay as per books not for 2B . it will not reflect in 2B if you got the service from unregistered supplier
For instance

Case 1 I am a unregistered supplier I am supplying goods to my recipient in this case whether who have to pay GST RCM will applicable whom?


case 2 ,goods received from unregisistered person whether I should have to pay GST of RCM or my supplier??


as per current GST rules RCM is not placed?
In first case,By your supplier
In second case you will pay
Pay as for books not for 2b...it will not refliect in 2b if you got the service from unrigestered supplier

Pay the RCM liability as per books. 

 

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