Reverse Charge

[Himanshu Agarwal]

I am service recipient and receive a service of fuel delivery(Petrol/Diesel) on my petrol pump from Service provider good transport agency. In which i received a invoice that RCM would be applicable and tax should be discharge by SR and liability of tax payment is on service recipient. But In GST Return of FY 2017-18 no tax is paid by SR on rcm and it is reflecting in GSTR-2A.

How can now SR can discharge the tax liability?
OK

[Yash Jain]

Sir,

The Service Recipient has to file GSTR 3B and show the amount of expenses on which he is liable to pay tax under RCM in “Inward Supplies liable to RCM”.

Sir, you will be able to claim ITC in the same month of which you will pay RCM.

For Reflection in GSTR 2A : Yes it will reflect, but only invoice and not the tax liability.

Comments from esteemed members is highly solicited.

AI Summary

Petrol pump service recipient advised to file GSTR-3B for RCM tax liability, enabling Input Tax Credit claim. A service recipient at a petrol pump received fuel delivery services from a transport agency and was invoiced under the Reverse Charge Mechanism (RCM), meaning the service recipient is responsible for the tax payment. However, no tax was paid under RCM in the GST return for FY 2017-18, and it's reflected in GSTR-2A. The respondent advised filing GSTR-3B to declare expenses liable to RCM, allowing the recipient to claim Input Tax Credit (ITC) in the same month. The invoice will appear in GSTR-2A, but not the tax liability. Further comments from forum members are encouraged.