GSTR1 BY REGD SUPPLIER FOR RCM

[JAIPRAKASH RUIA]

Received the transport charges bill from registered transporter. Invoice details showing in GSTR-2B having mentioned invoice number, date and taxable value but not the tax value.

Whether tax should also be file and available in 2B

Whether ITC of GST is available as per rule 36(1) to recipient even if tax not showing in 2A/2B against such RCM Invoices.

[JAIPRAKASH RUIA]

Please read rule 36(4)

[Rajagopalan Ranganathan]

Sir,

Since the transporter did not indicate the amount of tax i his invoice, it means the recipient has to pay the tax under RCM. When you pay the tax under RCM. you have to show the same under Table 4-B of GSTR-1. If you do so the same will be reflected in GSTR 2A/2B during next month.

[Shilpi Jain]

Presently all the conditions set out in 16(2) are satisfied if tax has been paid under RCM, i.e. tax is paid and the recipient has filed his returns to claim the credit.

In such case reflection in GSTR 2A/2B may not be relevant to take credit.

So pay the tax under RCM and claim the credit if eligible as per the other provisions of the Act.

[JAIPRAKASH RUIA]

Thank you Ranganathan sir, Thank you Shilpi Jain madam, for valued reply.

Shilpi Jain Madam, if I refer the applicability of rule 36(4) on such supply by supplier. 36(4) talk about the "sub-section (1) of section 37" and 37(1), read as " Every registered person, other than an Input Service Distributor, a non-resident taxable person and a person paying tax under the provisions of section 10 or section 51 or section 52 "

That means service supplied by regd supplier under RCM is covered under 37(1) and supplier has to file the supply in table 4B of GSTR-1 accordingly 36(4) will be applicable to recipient for such supply and subject to matching of data like invoice number, date, taxable value and tax also.

in that case if supplier is not filing the tax value while filing the data in GSTR-1 Table 4B, whether it will not impact the ITC eligibility of recipient please.

[KASTURI SETHI]

A registered person paying tax under RCM is a deemed suppler of goods or services or both.. So treat yourself supplier in this scenario. Hence you are covered as supplier under Section 37(1) of CGST Act.