TaxTMI 
TaxTMI 
GTA RCM DEALING WITH GSTR3B
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....TA RCM DEALING WITH GSTR3B<br> Query (Issue) Started By: - venkata rao Dated:- 8-7-2023 Last Reply Date:- 11-7-2023 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>GTA RCM GSTR-3B AUTO POPULATED GTA Assesse filing GSTR-1 by tickmarking revers charge mechanism invoices and filing the return that is GSTR-1. It is a known fact that the figures in GSTR-1 get auto populated in GSTR-3B ( both t....
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....axable value as well as tax payable values) and as a customary GSTR-3B is filed nil. Whilso I came to know that to balance the taxable value in GSTR 1 and GSTR-3B, I have got to file GSTR-3B by inserting taxable value in column removing the tax figures in column 3,4,5 of the concerned column( due to RCM) now the issue is wheather taxable VALUE is to be filled under in 3.1 (a) or 3.1(d) of GSTR-3B.....
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.... I this regard I could even face issues pertaining to DRC-01B also. Kindly clarify Reply By Charu Tyagi: The Reply: You have to show the taxable value in table 3.1(a) as 3.1(d) is for inward supply liable to reverse charge, therefore services by GTA to registered person is it's outward supply so the same has to show in table 3.1(a) Reply By Shilpi Jain: The Reply: Agree that this has to ....
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....be shown in 3.1(a) as it is outward supply. There will not be a difference in GSTR-1 and GSTR-3B since you would select the option of 'payable under RCM' in GST-1. Reply By Padmanathan Kollengode: The Reply: It is high time, a separate column is introduced in GSTR-3B for declaring outward supplies on which tax is paid by recipient. Until then you will have to declare in Column 3.1.a of....
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.... GSTR-3B and at time time of filing annual return, it must be declared in Column 5C of GSTR-9.<br> Discussion Forum - Knowledge Sharing ....