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.

AI Summary

Reverse charge mechanism: recipient must pay and report tax to support input tax credit eligibility in returns.
Where a supplier's invoice omits tax, the recipient must pay tax under the reverse charge mechanism and report that payment in the appropriate outward-supplies reporting table so the entry will reflect in auto-populated records; a person who pays tax under reverse charge is treated as a supplier for reporting purposes, and input tax credit depends on meeting the statutory conditions for credit, including tax payment and proper return filings, rather than solely on immediate reflection in purchaser-facing ledgers.