GSTR-1 of Advocates firm & RCM

[CA Suraj]

In case of Advocate firm where gst is payable by Recipient under RCM.

In GSTR-1 we have b2b invoice we have to click on Supply attract RCM while entering invoice but under which rate we have to entre the amt either in 0% or 18%.

In GSTR-3B where to enter a) in outward taxable supply or c) other outward supplies or don't show in 3B?

Thanks in advance!

AI Summary

Advocate firms question GST reporting under RCM: Is it 0% or 18% in GSTR-1? GSTR-3B reporting clarified. An advocate firm inquires about the correct procedure for reporting GST under the reverse charge mechanism (RCM) for services provided. The question focuses on whether to enter the amount under a 0% or 18% rate in GSTR-1 and how to report it in GSTR-3B, specifically whether it should be included under outward taxable supply, other outward supplies, or not shown at all. The response clarifies that the recipient of the service is responsible for paying the reverse charge when services are provided by an advocate.