Supplies without tax in GSTR 3B

This discussion addresses how a transporter should report a 3 lakh invoice issued without collecting tax in their GSTR 3B return, where the client will pay tax under Reverse Charge Mechanism (RCM). Options discussed include showing it in the exempted column (3.1c) if it's GTA to GTA, or in column 3.1a if it's taxable and RCM applies, ensuring the reverse charge tick is applied. The service receiver is then responsible for paying the RCM.