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!

[Renju Joy]

The recipient of service has to pay reverse charge in case of service provided by Advocate

AI Summary

Reverse charge: recipient is liable to pay GST on advocate services; reporting questions raised for GSTR returns. The query asked how to report advocate firm services that attract reverse charge in GSTR 1 and GSTR 3B-specifically whether to mark B2B invoices as attracting reverse charge and which rate to show, and where to disclose such supplies in GSTR 3B. The reply stated that when services of an advocate attract reverse charge, the recipient of the service is liable to pay tax under the reverse charge mechanism.