RCM PURCHASES FROM URD PERSON AMOUNT SHOW COLUMN NO. IN GSTR3B AND GSTR1

This discussion clarifies how to report Reverse Charge Mechanism (RCM) purchases made from Unregistered Dealers (URD) in your GST returns. It specifically addresses which columns in GSTR-3B and GSTR-1 should be used for these transactions. The guidance confirms that RCM applies to purchases from URDs, with an exception for promoters in the real estate sector, referencing sections 9(3) and 9(4) of the GST Act.