DECLARATION OF DETAILS OF RCM INVOICE IN GSTR1

[SURYAKANT MITHBAVKAR]

Please advice us where to mention RCM Invoice details and shown liability of RCM in GSTR1.

[MUKUND THAKKAR]

Not required to show in GSTR-1, details is RCM need to show in GSTR-2.

[Himansu Sekhar]

Please refer 4B of GSTR1

AI Summary

Reverse charge mechanism: report inward RCM invoices in GSTR-2, not in GSTR-1, per operational guidance. RCM invoice details are not required in GSTR-1; the reporting obligation for reverse charge inward supplies and the associated tax liability falls on the recipient and should be shown in GSTR-2, notwithstanding a reference by one respondent to box 4B of GSTR-1.