RCM Liability

No.
If you pay under reverse charge then credit will be claim in next month.

So the calculation will be 15000 x 2=30000.00

and reverse charge 14000x2=28000.00( to be paid in cash )

1. purchase from URD , no GST is applicable , its treated as exempted purchase.
(As per Noti.22, RCM on 9(4) is deferred to 30.9.19)

2. Hence GST payable is 15000 + 15000

GST not applicable received Goods or Services from unregistered dealer...
So, No need to pay GST Tax under RCM basis as per CBIC notifications...

You ll pay GST Tax on Your Output liability which is 15k X 2 = 30k...

Output CGST ₹ 15000 ,Output SGST ₹ 15000, RCM CGST ₹ 14000,RCM SGST ₹ 14000.Total Tax liability of CGST is ₹ 15000+₹14000-₹ 14000=₹ 1500 and Total liability of SGST is ₹ 15000+ ₹ 14000 - ₹ 14000= ₹ 15000.That is Output CGST ₹ 1000+ CGST RCM ₹ 14000= ₹ 15000+ Output SGST ₹ 1000+ SGST RCM ₹ 14000= ₹ 15000.This type screen shows in GSTR 3B at the time of offset.Please give more clarification about the matter.Unregistered purchase tax paid in cash needed.

Hello Mr. Sreerangam...
As per adivise by Mr. Pankaj and Mr. Raja, RCM is not applicable and differed now. Hence remove the RCM entry. And pay the tax as per their advise.

Where add the unregistered inward supply in GSTR3B.

W.e.f. 13th october, 2017, the Receiver need not pay GST on receipt of supply of goods from Un-registered dealers. Hence you need not pay tax on purchases from URDs. hence the question of availing ITC on GST on RCM will not arise.

You will have to pay CGST & SGST of Rs.15,000/- each on your outward supply by cash, since there is no ITC to be set off.

Your Answer is Correct but same as not possible in Current GSTR3B Form and practically impossible.In GSTR3B Table No.3.1 (a) Outward taxable Supplies (other than Zero rated,nil rated, exempted) /(b) Outward taxable supplies (zero rated)/(c) Other Outward supplies (Nil rated, exempted)/(d) Inward supplies (liable to reverse charge)/(e) Non-GST Outward supplies.In above form purchase value entered in column (d) can submit only enter the applicable rate of tax amounts in CGST & SGST column.This amount is payable by cash.How can I do possible practicable way without paying purchase tax.

In case of purcahses, only he amount of ITC need to be entered and not the taxable value fo purchases. When the law does not want you to pay tax on Purchase from URDs and there is no requirement to declare the value of purchases, there is no problem in filing Form GSTR-3B.

Agreed with your suggestions,but without declare the value of Purchase from URDs how to prepare Profit and loss account correctly.In this case (All purchase are from URDs)Total Sales is equal to Cross Profit.

Sir,

Just you can declare in GSTR3B as Expempted Purchases under Inter or Intra state. So automatically will be tallied Your Purchases vs Sales 

It's not exempted purchases...

Then where we can show the same.