Reverse charge mechanism

Since you provide exempt service hence you cannot avail ITC. Yes you need to file GSTR1- invoice wise sale details Your payment of GST will only be through Cash

Dear pls refer Notification No 20/2017 dated 22nd August, 2017 wherein GTA has option to pay on forward charge GST at 12% on all the supplies and can claim inputs.

GSTR-1 need to be filed in above scenario.

@ Suman.,

Better to explain Your query again...

If You are only act GTA services then no need pay GST as Your supply is exempted...

Also GSTR 1 return and select RCM box then liability not arise. In GSTR 3B you ll file exempted column...

mam my service is under rcm so why shud i need 2 pay any tax? it shud b paid by d recipient. isn't it? I have made a purchase and claimed d itc in gstr 3B...now the portal showing me Balance in electronic credit ledger dat means i am getting itc also...

@ Nivesh sir i have already opted for 5% gst without itc...

@ Raja sir i have claimed itc and got it....now there is itc balance in my favour...i did not filed any gstr1 yet...i will file it for 2nd quarter hope ur guide will work...thnx

@ Nivesh sir i have already opted for 5% gst without itc...

-Well... If you are opt to ITC option then you can't avail ITC.

I have made a purchase and claimed d itc in gstr 3B...
- You opt no ITC option. So, you can't claim ITC.

now the portal showing me Balance in electronic credit ledger dat means i am getting itc also..
- It means GSTR 3B filed wrongly. You ll reverse the ITC which is claimed by You in the return.

What will happen if I don't reverse the ITC which I have claimed and also keep filing GSTR 3B with claiming ITC?