TaxTMI 
TaxTMI 
Where the outward supplies which are subject to RCM need to be shown in GSTR-3B?
It is shown in GSTR-1 with reverse charge-yes. But there will be difference in sales if the same is not shown in GSTR-3B
Outward supplies subject to RCM
04 Apr 2019 
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Reverse charge supplies must be reported as outward nil-rated supplies in GSTR-3B to reconcile with GSTR-1 entries.
Outward supplies under reverse charge must be shown in GSTR-1 as reverse charge supplies and disclosed in GSTR-3B as outward supplies with nil tax or in the exempt/nil-rated table so GSTR-3B reconciles with GSTR-1. For input tax credit reversal, supplies on which recipient pays tax under RCM are treated as exempt supplies for computation of reversal of common credit, requiring appropriate classification in GSTR-3B and corresponding entries in GSTR-1. Practical portal issues may require using exempt/nil-rated fields to record zero-tax RCM outward supplies. (AI Summary)
Outward supplies under reverse charge must be shown in GSTR-1 as reverse charge supplies and disclosed in GSTR-3B as outward supplies with nil tax or in the exempt/nil-rated table so GSTR-3B reconciles with GSTR-1. For input tax credit reversal, supplies on which recipient pays tax under RCM are treated as exempt supplies for computation of reversal of common credit, requiring appropriate classification in GSTR-3B and corresponding entries in GSTR-1. Practical portal issues may require using exempt/nil-rated fields to record zero-tax RCM outward supplies. (AI Summary)