Table no 4B in GSTR -1

This discussion clarifies the reporting of services under Reverse Charge Mechanism (RCM) within Table 4B of GSTR-1. It explains that GSTR-1 is exclusively for outward supplies, not inward supplies. However, B2B invoices, including those for services received under RCM, must be reported in Table 4A, 4B, 4C, 6B, or 6C. Specifically, when a GST-registered entity provides transport services (GTA) to another registered person, this should be reported in GSTR-1 under Table 4 (B2B) by selecting 'Yes' for the RCM option.