https://www.taxtmi.com/forum/issue?id=117763 RCM liability must be recorded and paid by the recipient as per its books irrespective of whether the transactions appear in GSTR-2B; GSTR-2B is used to verify entitlement to claim input tax credit, while RCM payment and reporting in GSTR-3B should follow accounting records. For supplies from unregistered transporters the recipient must raise and upload a self invoice so the tax paid can be reflected for ITC, and taxpayers should retain supporting details when auto populated returns differ from book entries. en-us Mon, 17 Jan 2022 14:23:16 +0530 Thu, 23 Jan 2025 15:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117763 RCM liability must be recorded and paid by the recipient as per its books irrespective of whether the transactions appear in GSTR-2B; GSTR-2B is used to verify entitlement to claim input tax credit, while RCM payment and reporting in GSTR-3B should follow accounting records. For supplies from unregistered transporters the recipient must raise and upload a self invoice so the tax paid can be reflected for ITC, and taxpayers should retain supporting details when auto populated returns differ from book entries. Discussion-Forum GST Mon, 17 Jan 2022 14:23:16 +0530 https://www.taxtmi.com/forum/issue?id=117763