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Reversed Charged

Anshuman Basu (account -GST) (1550 Points)

08 December 2018

we make a bill for RS.100/- +Gst @ 18% i.w 18/- Total invoices value is 118/--. we paid GST 18/- to government.by mistake our clients not take GST AMT and paid GST @ 5%on RCM basis. he is not to ready to rectify our invoice because the party is

big one. now my question is how We rectify and how we adjust GST paid amt 18/-

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9 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (162060 Points)
Replied 08 December 2018

What is the nature of your supply?

Is it under RCM?

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pritesh (CA Final student) (7101 Points)
Replied 08 December 2018

Amount of 18rs you can take input now.

rmc which you paid that also you can take input.

1 Like

Anshuman Basu (account -GST) (1550 Points)
Replied 08 December 2018

no it is not RCM and we r registered GTA service provider. but in this case we change GSt in our bill but the party wrongly it is take RCM. and he is admitted the mistake.

felix thomas (student) (159 Points)
Replied 08 December 2018

In your case since you are a registered gta service provider who collects and pays tax on forward charge basis, you don’t need to rectify or correct the bill. As your customer has wrongly paid the tax on rcm, it’s not your mistake. He may take the itc for the tax paid on mistake . The question here is did you get the tax charged in the invoice by you from your customer?

Sonam Bansal (137 Points)
Replied 08 December 2018

you are not wrong and refer the rule of GTA services that if GTA is registered under GST and paid the tax to the govt. and the same will be input ITC available for the recipient. please clear your party that they also take the 12% ITC because it is allowed.

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Pankaj Rawat (GST Practitioner) (55042 Points)
Replied 09 December 2018

Yes as per Notification 20/2017 CT (r) , the GTA can charge 12 GST on forward charge & the Recepient can claim ITC for the same . But as your client has done the RCM he has to amend his Return, because as in 2a also the entry get reflected therin.

Now question is that you don't want to loose your customer , but if you change your bill or ammend your return then you are not suppose to charge 12% GST to any one further . As can adopt any one method & has to stick & carry the same to the end of FY.

Hence convince to your client that you cannot change your bill.

1 Like

Anshuman Basu (account -GST) (1550 Points)
Replied 10 December 2018

yes we charge GST in our invoice and paid the tax to govt. our clients by mistake not show GST amount. He paid 5% GST on basic price of our invoice.

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (162060 Points)
Replied 10 December 2018

You are eligible for the forward charge of 18%. Just file the invoice in your GSTR-3B, your client will get the bill reflected in their account. It is client's fault to pay RCM at 5%, not yours.

1 Like

Anshuman Basu (account -GST) (1550 Points)
Replied 10 December 2018

clients admitted his fault but they can't change the invoice because the client is big company. now pl suggest how we rectify my bill .we already paid GST AMT to govt