Supply under RCM

This discussion clarifies the GST implications for Goods Transport Agency (GTA) services when Reverse Charge Mechanism (RCM) applies. While the supply might reflect in GSTR-1, the GTA supplier is generally not required to pay tax if the recipient has already paid under RCM and GST wasn't charged on the invoice. To correctly declare this in GSTR-1, it should be reported as a B2B invoice, with the 'Supply attract Reverse Charge' box ticked. The taxable value should be entered at its applicable rate, but the tax amount (IGST/CGST/SGST) should be shown as zero.