Reverse charge

[Prateek Agrawal]

One my client supplying security services to recipient both are registered person . In the context of notification no 29/2018 CTR dt 31/12/2018 amendment in the notification no. 13/2017 CTR dt. 28/06/2017. The recipient is liable for RCM .My query is that in this circumstances how's the supplier will file 3B and in which column he will show his turnover either tax free or taxable

[SHUBHI KHANDELWAL]

The supplier while filing his GSTR-3B for the respective period shall report in Table 3 (c) i.e other outward supplies (nil rated/exempt).

AI Summary

Reverse charge: supplier should report supplies as exempt in GSTR-3B when recipient is liable under RCM. Where a registered supplier provides security services to a registered recipient who is made liable under the reverse charge mechanism, the supplier must report those transactions in the supplier's return as other outward supplies (nil rated/exempt), and specifically show them in Table 3(c) of GSTR-3B, indicating that the recipient is liable to discharge tax under RCM.