GST Consultant
15986 Points
Joined March 2013
The recipient will have to pay RCM in GSTR-3B and claim ITC. No need to show in GTSR-1
The supplier will show it in GSTR-1 by selecting that RCM is applicable. Will also show in GSTR-3B as outward supplies but without GST payment. (Since payment being done by recipient)
In case of further confusion I will suggest you to take professional help