TaxTMI 
TaxTMI 
Outward supply on reverse charge amount Rs.100000 + 18% GST (18000), then while reporting such amount in Table 12 of GSTR 1, we need to report Rs. 100000 + 18% GST or only taxable value Rs. 100000 in GSTR 1?
Table-12 HSN Wise Summary in case of RCM Sale
11 Jun 2026 
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Reverse charge mechanism reporting: Table 12 of GSTR-1 should capture only the taxable value, not the recipient's GST liability.
For supplies liable to reverse charge mechanism, the supplier does not charge GST in the invoice because the tax liability is shifted to the recipient. In HSN-wise reporting under Table 12 of GSTR-1, only the taxable value of the supply is to be reported, and the GST amount payable by the recipient under reverse charge is not to be added to that value. (AI Summary)
For supplies liable to reverse charge mechanism, the supplier does not charge GST in the invoice because the tax liability is shifted to the recipient. In HSN-wise reporting under Table 12 of GSTR-1, only the taxable value of the supply is to be reported, and the GST amount payable by the recipient under reverse charge is not to be added to that value. (AI Summary)