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

[vaibhav kumar]

I am reporting the RCM liability on rent under GSTR-3B, Table 3.1(d) - Inward supplies (liable to reverse charge), and claiming the corresponding input tax credit in the subsequent month.

I am claiming ITC in Table 4A(3) (Inward supplies liable to reverse charge, other than 1 & 2 above). The red mark appears when I am claiming ITC. 

Regarding auto population, no figure is auto-populated in this section. The red mark appears only when I manually enter ITC amount.                                                                                                                     

Do I need to show the RCM liability on rent in GSTR-1 also?

[Rajan Kumar and associates]

It is usual warning, you may ignore if you are declaring correct figures in the respective columns.

GSTR 1 is for declaring Outward Liability, there is no column to declare Liability related to Inward Supplies. You may declare Self Invoice documents details in Table No. 13 

[Shilpi Jain]

No need to report this in GSTR-1. If your ITC figure is correct then you can proceed.

[Ganeshan Kalyani]

You claim ITC in the same month of declaring the libiality. No error will come.

AI Summary

Reverse charge mechanism: report RCM liabilities in GSTR-3B and claim corresponding ITC in the same month. Reverse charge reporting for rent must be declared in GSTR-3B Table 3.1(d) and the corresponding input tax credit claimed in Table 4A(3). A red validation warning on manual ITC entry is routine and may be ignored if column figures are correct. GSTR-1 does not require reporting of inward reverse-charge liabilities, though self-invoice details can be furnished in Table 13. ITC should be claimed in the same month the liability is declared.