when I am filing my return 3B by mistakely entered RCM inward column in out column and also ITC column it is showing tax payment, but we are not having any unregistered purchases now I am not able to file my return if I want to pay tax or not if i pay tax in rcm it will be show in credit ledger I can take ITC or not
06 November 2017
Yes... You ll be pay and Also adjust...
Note:
No more specific payment column about RCM. It's paid in CGST and SGST head. So, You can adjust the payment to both head at the time of filing Main returns.
In my view Don't be worry....
Pay and file your return and rectify in GSTR 1 2 and 3 returns....
GOOD LUCK....
06 November 2017
Thank u sir, but it will not be problem in future, regarding unregistered and registered purchases, and what is correct way to enter details in rcm in 3B please kindly clarify doubts on rcm, and notification released rcm is exempted till 31-03-2018 what is this means how to show in returns Thanking you
06 November 2017
First of no more restriction in GSTR 3B return. It's just a interim return. It means we ll report our transactions details as A rough copy....
RCM :
CGST sec 9(4) (URD) related RCM Applicable From 01st July to 12th October.
The sec suspended From 13th October to 31st March 18...
Sec 9(3) related RCM still applicable from 1st July....
We ll show the details July to September returns and October return ll show the details 1st to 12th October....
Otherwise no need...
CAclubindia
