Rcm - transportation exp.

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J. vijay kumar (Querist)
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10 May 2019 where should the details in GSTR-3B (which column) for RCM on GTA be shown & can I avail input credit of GST paid on RCM for APR' 2019 in APR' 19 itself? for availing input credit of RCM which column of GSTR 3B be filled?

To my understanding GSTR-1 will not be filled in for any sort of GST paid on RCM?

Please advise/guide.

Thanks

CA Anita Bhadra

CA Anita Bhadra (Expert)
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10 May 2019 RCM on GTA services ( or any inward supply on which RCM is applicable ) will be shown in Table 3.1(d) of GSTR 3B & Table 4 (b) of GSTR1

input tax credit on the tax that is paid under RCM will be available only after making payment.

Hence it will be available in the month in which the RCM has been admitted and paid and filed the necessary return as envisaged in Sec.16 of CGST Act,2017.

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