Reverse charge in GST

This discussion clarifies the process for handling GST reverse charge mechanism (RCM) invoices. Self-generated RCM invoices should be reported in GSTR-1 and GSTR-3B. While GSTR-2 is not currently active, it's the intended place for inward supply details. Importantly, RCM tax must be paid in cash and cannot be offset against input tax credit, although the ITC for RCM paid can be claimed in the same month.