26 November 2022
21.22 MEIN RCM 744 744 KAM PAY KIYA THA AUR ABHI TAK USKO PAY NAHI KIYA GAYA HAI GSTR9 MEIN USKO TABLE 4 MEIN DALENGE AUR JO TABLE 6 B HAI TO USMEIN DALNA HAI YA NAHI
09 July 2024
The annual return for regular taxpayers, GSTR-9, requires reporting of transactions related to the reverse charge mechanism (RCM). If an RCM liability was created but not paid in the financial year, it must be correctly reported. The total taxable value of inward supplies received from registered or unregistered persons must be included. If ITC is availed on unpaid RCM, it should be reported in Table 6C or Table 6D. Remitting the outstanding RCM liability and claiming ITC are crucial steps.
CAclubindia
