RCM outward supply in GSTR 3B

This discussion clarifies how service providers should report outward supplies under Reverse Charge Mechanism (RCM) in their GSTR 3B. Although the supply is outward from the service provider's perspective, it is taxable in the hands of the recipient. Therefore, it should be declared under the 'Inward supply liable to reverse charge' column in Table 3.1 of GSTR 3B, not under outward supplies.