Query Regarding Correct Reporting of RCM Liability in GSTR-3B

[vaibhav kumar]

Dear Sir, 

While filing GSTR-3B, I encounter a red highlight when I report RCM (Reverse Charge Mechanism) liability. Could you please guide me on the correct way to show RCM liability in GSTR-3B?

AI Summary

Report inward supplies under reverse charge under Section 9(3) GST in GSTR-3B, compute tax, pay cash, then claim ITC Report the inward supplies subject to reverse charge in the GSTR-3B field reserved for 'inward supplies liable to reverse charge' (select inter-state or intra-state as applicable), enter the taxable value and compute IGST/CGST/SGST accordingly, and disclose the resulting tax liability in the tax-payable section. Pay the RCM amount from the cash ledger if ITC is not available, then claim eligible input tax credit in the appropriate ITC table only after satisfying documentary and reversal conditions. Reconcile figures with purchase invoices and GSTR-2A/2B before filing.