Where to show in gstr 1??

This discussion clarifies how transporters should report services where the recipient pays the Reverse Charge Mechanism (RCM) tax to the government. For B2B transactions, these supplies should be detailed in the B2B section of GSTR 1, with the 'SUPPLY ATTRACT REVERSE CHARGE' box ticked. If the recipient is an unregistered dealer (URD), the supply should be shown in the exempted column. The amount to be reported is the full invoice value, with the taxable value, CGST, and SGST columns populated accordingly.