Reverse charge in GST

gstr _ 2 is not effect right now ! 

It is return where we need to shown details of inward supplies and credit thereon . 

Mr. Dey 

Tax paid under RCM is not included in the Outward Supplies (Sec 2(82)) 

However , ITC can be claimed of rcm paid in the same month in which it is paid . 

Important Note : RCM liability can not be set off with input tax credit in electronic ledger, it is required to pay in CASH .