Reverse charge mechanism in case of outward supply of service

RCM 740 views 8 replies
Where to fill in gstr 3b in case of outward supply of service by goods transport agency.
Replies (8)
Exempted supply if tax is paid in reverse charge
how its being exempt when its not in exemption list.
No other option is available in GSTR3B.. LIKE outward supply liable to reverse charge is not available in gstr3b... For transporter it is exempted.... In GSTR1 in B2B by just ticking check box of reverse charge applicability with consignee gstin
nope this is taxable supply ... in 3b outward taxable supply fill your builty total builty amount and cgst ,sgst as 0 ....
we cant say this is exempt cause we fill this in B2B supply with tax ( with clicking yes to supply attaract RCM)

3B is not detail its only summary.. GTA service is fall in tax in all type( reg/unreg) ... so they always make taxable but when GTA gives service to URP then its exempt ...
in this case cgst and sgst amount is zero but gstr 3b cant accept this.and show tax amount cant be zero.
When i told thia is not taxable supply... But in gstr3b there is no option for outward taxable supply attracting reverse charge.... GSTR3B is just for tax collection... So u can show it in exempted supply on which tax is paid by recipient
Otherwise it is as per ur convenience and logic... What u prefer to do
yes there is no other way to show this amount ... show in exempt supply


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Related Threads
Loading