TaxTMI 
TaxTMI 
I am advising a trader selling tobacco products across states. Under Rule 31D, GST valuation shifts to RSP-based (e.g., MRP Rs. 1000, 28% slab ? taxable value ~Rs. 218 after extraction). But for actual sales- Rs. 300 IGST to Maharashtra Rs. 400 CGST+SGST in Haryana, how do we allocate and report this output tax in GSTR-1/3B? Full RSP or apportioned by invoice value? Practical workarounds for e-invoicing mismatches?
Multi-state sales allocation under Rule 31D
24 Feb 2026 
3 Replies 
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RSP treated as cum tax value: reverse calculate taxable value and report it in returns, reconcile via invoice discounts.
RSP is a cum tax value and must be reverse calculated to obtain the taxable value; that computed taxable value and the corresponding tax must be reported in GSTR 1 and GSTR 3B rather than the gross invoice sale amount. To avoid mismatches with e invoicing, record an appropriate discount or adjustment on the invoice so the amount received aligns with the reverse calculated taxable value reported in returns. (AI Summary)
RSP is a cum tax value and must be reverse calculated to obtain the taxable value; that computed taxable value and the corresponding tax must be reported in GSTR 1 and GSTR 3B rather than the gross invoice sale amount. To avoid mismatches with e invoicing, record an appropriate discount or adjustment on the invoice so the amount received aligns with the reverse calculated taxable value reported in returns. (AI Summary)