16 September 2023
Show it in GSTR 3b and pay RCM and claim ITC. The recipient has to report in Table 3.1 (D) of GSTR-3B (inward supplies liable to reverse charge). The recipient has to discharge the liability through electronic cash ledger while filing his GSTR-3B. The recipient can utilise ITC on purchases under RCM only in the next tax period. He can claim it under Table 4A of GSTR-3B (eligible ITC).
CAclubindia
