In 3B show the freight amount (most probably which are above Rs 750/- for single consignee) at 'Inward supplies with reverse charge' column and also tax at respective columns.
Simultaneously in ITC details show at column 'Other Inward supplies liable to reverse charge' and claim back the same.
@ Sowjanya M
It is not straight forward mentioned in Act,but mentioned in Notification.Please refer below Notifications:-
11/2017 Central Tax Dt 28th June and also
13/2017 Central Tax Dt 28th June.
Actually it is imported as it is from the earliest Service Tax provisions.
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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