30 December 2022
While calculating GST liability under GSTR 3B, we add or deduct RCM, RCM credit, ITC on Free Goods, ITC as per GSTR 2B etc. DO we need to account for all these in books of accounts, on monthly basis? If Yes, what is the standard practice to be followed, so that calculation of 3B will match with net liability as per Books?
CAclubindia
