DETAILS OF RCM INVOICE ISSUED IN GSTR2

[SURYAKANT MITHBAVKAR]

We have issued RCM invoice for the month of July-17 .

For availing credit for the same in GSTR2 please advice where we have to enter the RCM invoice details in GSTR2.

[Rajagopalan Ranganathan]

Sir,

You enter the details under Column 4 of GSTR-2.

[Kusalava InternationalLimited]

Sir,

It is asking GSTIN of the supplier but RCM transactions doesn't have the numbers.Instead of 4a Can I enter in 4b column

[Ganeshan Kalyani]

GSTIN is optional for RCM.

AI Summary

Reverse Charge Mechanism: report RCM supplier invoices in GSTR 2 Column 4; supplier GSTIN is optional and can be left blank. RCM invoice particulars should be reported in Column 4 of GSTR 2; the supplier GSTIN is optional for RCM transactions and, where unavailable, details may be entered in the sub field for suppliers without GSTIN (Column 4b) so the purchase can be captured for input tax credit reconciliation.