Reverse charge

This discussion clarifies how to report inward supplies of services from unregistered dealers that are subject to the reverse charge mechanism (RCM). Such supplies need to be reported in Table 5 of GSTR-3B under 'Exempt, Nil Rated and Non-GST Inward Supplies'. Crucially, to create the tax liability, report it under Table 3.1(d), and to claim the Input Tax Credit (ITC), use Table 4(A)(4). These specific inward supplies do not require reporting in GSTR-1.