RCM under GST

Other outwards supply nill rate head to declare the turnover

Firstly, Cab services are not under reverse charge. There are handful of notified services which are covered under reverse charge and cab service is not one of them..

If you're talking about cab services provided through ECO like Ola, Uber etc., then the compliance burden is on ECO and not on cab service provider..

From October onwards Individuals Cab services are under RCM

Strict interpretation, RCM is applicable only when the supplier is 'Any person other than a body corporate, paying central tax at the rate of 2.5% on renting of motor vehicles with input tax credit only of input service in the same line of business'

Hence, from above it appears that the RCM is applicable only when the supplier (other than body corporate) is paying GST @ 5% which happens only when the supplier is registered. Hence, if the supplier is unregistered, it appears that RCM is not applicable..

Okay Adarsha, I was not updated regarding inclusion of cab services under RCM, and I just now I read that notification..

Replying to your query assuming that RCM is applicable in your client's case. You can show the taxes in following manner..

GSTR 3B - Show your outward supply of services in Table 3.1 (c) i.e. Other outward supplies (nil rated, exempted)


GSTR 1 - for B2B Supply, upload the invoice amount as usual but tick the RCM box..

Hope this helps..

@ Hardik, Sir in GSTR-1, if we select that RCM box we have to fill tax amount in below coloumns,

Yes, you need to fill tax amount, rate etc. in respective column but when you check the RCM box, so the tax liability passes on to the recipient and you're not liable to pay tax.. This is how the recipient's e-liability register gets updated in case of B2B Supplies

I Need to Add to CA Haritha reply


The Recepient must be Body Corporate.