Hello Everyone,
I have undergone with few difficulties in understanding the filing of rcm in gst, thus I want to clarify the doubts in this regard.
Following issues are:
1) We are paying rent for our office premises and were are also laible to pay gst @ 18% (CGST+SGST):- the rent we have paid is for the month of July, 2017 but we paid GST as per RCM on August, 2017, keeping in view the information about availing ITC in the same month & the accounting treatments please clarify me in which month of GSTR-3B & GSTR-2 we will include the same. (The Tennant is an unregistered person as per GST law).
2) Well we also know as per section 9(3) of CGST Act & Section 5(3) of IGST Act a registerd person(GTA) whose services are taxable and liable to be paid by service receipient as per RCM, with respect to such we have hired a truck in July, 2017 from transport agency for dispatching material from our Delhi to Raipur, they issued a bill to us on the same date, we have paid the required amount of freight to them on the next month on RCM basis, We paid the total GST liability for the month of July, 2017 in 20th August, 2017, please tell me in which month of GSTR-3B & GSTR-2 we shall include the GTA bill.
CAclubindia
