RCM inward supply in gstr-1

[pawan kumar]

how to show RCM gst paid on exp from unregistered person in GSTR-1.

[Rajagopalan Ranganathan]

Sir,

GST paid on RCM basis is to be shown in column 4 Form GSTR-2. There is no column for this purpose in form GSTR-1.

AI Summary

Reverse charge mechanism: report GST paid on inward supplies from unregistered suppliers in the GSTR 2 return. GST paid under the reverse charge mechanism for inward supplies from unregistered persons must be disclosed in column 4 of Form GSTR 2; Form GSTR 1 has no column for reporting GST paid on reverse charge purchases and therefore such amounts are to be reported in GSTR 2 rather than GSTR 1.