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    <title>RCM inward supply in gstr-1</title>
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    <description>GST paid under the reverse charge mechanism for inward supplies from unregistered persons must be disclosed in column 4 of Form GSTR 2; Form GSTR 1 has no column for reporting GST paid on reverse charge purchases and therefore such amounts are to be reported in GSTR 2 rather than GSTR 1.</description>
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      <description>GST paid under the reverse charge mechanism for inward supplies from unregistered persons must be disclosed in column 4 of Form GSTR 2; Form GSTR 1 has no column for reporting GST paid on reverse charge purchases and therefore such amounts are to be reported in GSTR 2 rather than GSTR 1.</description>
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      <law>GST</law>
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