RCM ON NON GST transpoter and which column to show in GSTR1

This discussion addresses a common query regarding the reporting of Reverse Charge Mechanism (RCM) on transport charges paid to transporters without GST registration. The consensus is that RCM details for inward supplies, such as these transport charges, do not need to be reported in GSTR 1, as it is exclusively for outward supplies. These charges should be correctly reflected in GSTR 3B.