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Reverse Charge Mechanism Gstr 3B

Catherine (Article) (141 Points)

26 November 2021

Dear Sir/Madam,

Clarification required:
I tried to file Monthly returns GSTR 1 which has a invoice containing RCM. I just wanted know if i file this invoice having RCM will my Gstr 3B get reduced?
Thanks in Advance.

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4 Replies

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 26 November 2021

If you have to pay RCM then you will not show it in GSR-1. But you will have to pay GST through GSTR-3B and claim ITC

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Catherine (Article) (141 Points)
Replied 26 November 2021

Dear Sir,

Thank you for your quick response , yes sir in GSTR 3b we have to show it but does the Recipient of services needs to enter the tax amount as well and in Table no.3.1 (GSTR 3B) under which option do I need to enter the amount?

Also in GSTR1 filing there is a checkbox under Table 4A B2B as "Supply attracts reverse charge" do we have to make entry under this ?

CA Altamush Zafar (GST Consultant) (15907 Points)
Replied 26 November 2021

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

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