Gst on rcm basis

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J. vijay kumar (Querist)
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14 September 2017 Dear Experts, please advise,

GST payable on repairs and maintenance of machinery on RCM (Repairing done by unregistered person) bill issued. I understand that we should raise the sale bill from our end and pay gst on RCM basis, but where the bill details to be given in GSTR -1 & what is the mechanism to get the ITC claim towards GST paid?

Shashikant Sharma

Shashikant Sharma (Expert)
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14 September 2017 No, You should give the details under the head "Inward supplies on which tax is to be paid on reverse charge" in GSTR-2 and accordingly you are eligible for ITC

J. vijay kumar

J. vijay kumar (Querist)
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15 September 2017 Thanks sir.

The information to be provided in GSTR - 2 , in 4A or 4B?
Its bit confusing... 4A is Inward supplies received from registered person including reverse charge supplies & 4B is Inward supplies from unregistered supplier?

Please guide.

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Shashikant Sharma

Shashikant Sharma (Expert)
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15 September 2017 Inward supplies received from a registered supplier (attracting reverse charge)- In this head,supplies which specifically falls under RCM, those details required to fill. eg.- Advocate services and GTA.
Inward supplies received from an unregistered supplier- And in this head those supply details put which was received from Unregistered person.

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