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?
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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