Rcm on rent and gta

This query is : Open

J. vijay kumar (Querist)
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14 September 2017 Dear Sir,

Please let me know, where do i need to enter the details of services availed i.e., office rent & GTA from unregistered service providers in GSTR-1?

What is the process for claiming ITC paid on RCM. i.e., GST paid on RCM in july, when ITC be availed - in July or August?

Regards,

Vijay

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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14 September 2017 As GSTR-1 is a statement of outward supplies, there is no column for mentioning purchase under RCM. you will have to raise an invoice on your self and enter these invoice details in your GSTR-2.
You will get credit of RCM paid in july at the time of filing GSTR-3 monthly return in my opinion.

J. vijay kumar

J. vijay kumar (Querist)
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14 September 2017 Thanks for prompt reply.
My doubt is, raising an invoice on self basis is like raising a sales invoice and not purchase invoice. specifically sale invoice have column that tax is payable on Reverse charge or not (we need to say YES or NO).
I am bit confused.
If possible please clarify.

Thanks once again.

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