RCM paid & Claim

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729 Points Posted on 13 February 2022
Dear Sir

We have got the services from transport GR value Rs.40000. Deposit RCM Rs 2000 in cash and same claimed in 3B in Dec month. but in Jan month same Rs.2000 reflect in 2A. We don't Pay any RCM ( Tax) to transporter so why it reflect in my 2A.
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On 13 February 2022 at 21:48 Report
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Quick Summary
This discussion clarifies a common GST query regarding Reverse Charge Mechanism (RCM) payments. Even if you haven't directly paid tax to the transporter, RCM amounts can appear in your GSTR-2A if the transporter is GST-registered and files GSTR-1. Crucially, you can only claim Input Tax Credit (ITC) against actual RCM tax paid, not simply because it appears in your 2A. The GSTR-2A entry in such RCM cases is for record-keeping only, and ITC is unavailable against it.

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Accountant
175 Points Posted on 15 February 2022
Because transporter is registered under GST and have filed GSTR 1, so it reflecting in your 2A.
1 Reply
On 15 February 2022 at 10:05
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729 Points Posted on 15 February 2022
Sir, Can i clain ITC which reflect in my 2A.
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On 15 February 2022 at 15:35
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Accountant
175 Points Posted on 15 February 2022
If you have not claimed the ITC in when you paid the GST under RCM, you can claim it now. you only can claim itc against payment, not against 2A because the invoice reflected in your 2A is under RCM where ITC is unavailable. it is just for record only.
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On 15 February 2022 at 21:07
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Private
104 Points Posted on 15 February 2022
Thank you avik Chanda Sir
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On 15 February 2022 at 22:11

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