Supplies in gstr-3b

Return 147 views 1 replies

rishabhsharma

Article Assistant

140 Points Joined February 2015

Hello,

I want to confirm few doubts regarding supplies to be shown in GSTR-3B:-

Do we have to show following supplies in GSTR-3B?

1. Outward supplies on which RCM is applicable, and

2. Inward supplies on which RCM is applicable/not applicable?

Thank You.

Replies (1)

Sahil Jain (FAFD, DISA, CA)

Practicing Chartered Accountant

2481 Points Joined June 2013

with reference to point 2
inwards supply on which RCM is applicable has to be shown in GST-3B in Table 3.1 "Inward supplies liable to reverse charge "
also, inward supplies on which RCM is not applicable I.e. purchase from unregistered dealer is also to be shown in GST-3B under table 5 "non-gst inward supplies"