I am GTA service provider. opted for 5% GST which is paid by service recipient under RCM. Now, my question is where to show this outward GTA supply in my GSTR-3B. Whether in Column 3.1 (a) or 3.1(c) ???.
Please give your valuable remark on my above query.
16 March 2019
The amount must be mentioned in table 3.1 under the head “outward taxable supplies” and the tax column should be left blank. You cannot show only RCM outward services without filing tax amount in such a case filing nil GSTR-3B is the only option available.
In case the only service provided is of RCM and nothing else , no where data to be shown in GSTR-3B and in case there is any other outward service apart from RCM then sown both taxable value of RCM and non-RCM service in column 3.1(a).
CAclubindia
