RCM under GST

Under Table 3.1 (d) & under table 4 A(3) (GST amount)

what if receipent pays the tax under rcm and then in what column does transporter has to fill up??

For transporter under table 3.1 (a), in 3b

in point of view you cant show this amount as your sale in3b cause you face laibility on it .. in actually you do not have to pay any type of tax on it। .. so show this amount as exempt in gst ... and show these sale bills in gstr 1 B2B attracting reverse charge ... :)

I agree...with u Mondira Saha ma'm...but there is no specific coloumn mentioned in gstr-3b for such reverse charge services...so will it be legible..if i show in exempt side????

If the GTA has charged the GST in his bill then he will show such amount in 3b under table 3.1 (a)

He cannot show it in exempted table

under sec 9(3) of CGST Act vide notification 13/2017- Central Tax Rate, June 28 is cover under RCM


As Per Notification 32/2017 CT ( rate)
Service By GTA to URD is exempted

and the above query is GTA not charged any tax registered recipent pay RCM on it ... why he show his supply as taxable ???

and you talk about 32/2017 it covered exempt means in both side no one pay tax..

but in this query recipient pay tax ...

Notification 32 is specifically FOR THE  SERVICES BY GTA to URD, then it is Exempted

 

IF GTA HAS CHARGED 5% ON HIS SERVICE, & IF HE SHOWS THE SAME IN GSTR 3B UNDER EXEMPTED TABLE, HOW IT WILL CALCULATE THE TAX LIABILITY FOR HIM, (HOW CAN HE DEPO. THE TAX FOR THE SAME)

why tax laibility for GTA inderstand point this is not mendetory that GTA is registered and mendetory he charge tax ...
in 12% he can add on invoice
if he want he can issue builty without tax not matter he is registered or not ... same above query so why transporter shows laibility cause recipemt pay tax under RCM ...

Goods Transport Agent has followingThree Options or we may say three situations :

1. Providing Services to Specified Category Recipient – Applicability of Reverse Charge as per Notification No. 13/2017- Central Tax (Rate) Dt : 28.06.2017

2. Services to other than Specified Category Recipient – Forward Charge @ 5% without ITC – Rate of GST as per Notification No. 11/2017-Central Tax (Rate) Dt : 28th June, 2017

3. Forward Charging with ITC Availment – Forward Charge @ 12% availing ITC –Notification No. 20/2017 – Central Tax (Rate) dated 22ndAugust, 2017

correct in this query 1 point applicable ... so why transporter show his laibility on 3b