10 February 2018
We have paid GST on reverse chage on GTA (Freight)(from July -Dec 17) and Labour chgs (July -Aug only) and entered the details in GSTR 3B. But we do not know how to reclaim the paid amount of GST for earlier months. We have filed GSTR-1 return upto Dec 2017. For filing GST-R1 -Jan 2018 , can we reclaim all GST on reverse charge paid upto Dec 2017 and to be paid for Jan 2018 ? Where to enter the same in GSTR 3B?
10 February 2018
While filling 3B of january month, you can claim all the credit which was not availed earlier and you can transfer all the credit in the electronic credit ledger while filling Jan'18 GSTR 3b. But this credit can be utlized for payment of normal GST output tax. Please keep in mind that output liability of Reverse Charge cannot be paid by utilizing input tax credit and has to be paid in cash
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