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RCM reflect in 2A

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Naveen Kumar

461 Points Posted on 03 February 2021

Dear Sir, Can you suggest to us. We have got the service from transporter and deposit the RCM in Cash mode.same RCM we have claimed in 3B.but 2A reflect same amount which was deposit by transporter. so can I claim again ITC as reflect in 2A please advise

Replies (2)

Quick Summary

This discussion addresses a common query regarding Goods and Services Tax (GST) filings. A user has paid Reverse Charge Mechanism (RCM) GST in cash, claimed it in their GSTR-3B, but the amount is also reflecting in their GSTR-2A. They are asking if they can claim the ITC again. The advice provided clarifies that if the RCM credit has already been availed in GSTR-3B, there's no need to claim it again, even if it appears in GSTR-2A. It's also noted that RCM ITC is excluded from the calculation under Rule 36(4).

prasad Nilugal

2353 Points Posted on 03 February 2021

Is it also reflected in GSTR 2B?. ,, just check .

PRASANT BISOYI

170 Points Posted on 03 February 2021

For the calculation of ITC under rule 36(4) it will not include the ITC from RCM...In ur case if that GTA has charged 5% then u might have paid the GST under RCM and avail the same credit in ur Form GSTR-3B, so no need to avail back the same if it is reflecting in Form GSTR-2A...