https://www.taxtmi.com/forum/issue?id=114831 Outward supplies under reverse charge must be shown in GSTR-1 as reverse charge supplies and disclosed in GSTR-3B as outward supplies with nil tax or in the exempt/nil-rated table so GSTR-3B reconciles with GSTR-1. For input tax credit reversal, supplies on which recipient pays tax under RCM are treated as exempt supplies for computation of reversal of common credit, requiring appropriate classification in GSTR-3B and corresponding entries in GSTR-1. Practical portal issues may require using exempt/nil-rated fields to record zero-tax RCM outward supplies. en-us Thu, 04 Apr 2019 17:00:47 +0530 Thu, 23 Jan 2025 15:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114831 Outward supplies under reverse charge must be shown in GSTR-1 as reverse charge supplies and disclosed in GSTR-3B as outward supplies with nil tax or in the exempt/nil-rated table so GSTR-3B reconciles with GSTR-1. For input tax credit reversal, supplies on which recipient pays tax under RCM are treated as exempt supplies for computation of reversal of common credit, requiring appropriate classification in GSTR-3B and corresponding entries in GSTR-1. Practical portal issues may require using exempt/nil-rated fields to record zero-tax RCM outward supplies. Discussion-Forum GST Thu, 04 Apr 2019 17:00:47 +0530 https://www.taxtmi.com/forum/issue?id=114831