In my case, I gave some professional fees for my advocate. for that I have have to pay reverse charge...he is not filing in his gst...so I have to file that in my gstr 1 ...next month I will take the inputs.My ques is where am I suppose to fill that details in gstr 1...if he is gst user mean, I will fill his details in b2b and select supplies attracts reverse charge..in my case consider him as non gst user...b2c is little bit confusing...Anyone guide me on this.
thank you
4 Replies
Sandeep Jain
(Pivate)
(1459 Points)
Replied 25 April 2023
RCM is not report to GSTR1. when you file GSTR 3B mention under inward supply due to reverse charge and claim the input same month.
B Durga Prasad
(Student)
(175 Points)
Replied 26 April 2023
If your advocate is not registered under GST, you will have to report the transaction as B2C (Business to Customer) supply in your GSTR-1. In this case, you should mention the advocate's name, address, and PAN number, and mention the taxable value and tax amount payable under reverse charge.
To do this, you can follow these steps:
- Login to the GST portal and navigate to the "Returns" section.
- Select "GSTR-1" and the relevant tax period.
- Under the "B2C (Others)" tab, click on "Add details".
- Fill in the required details such as the advocate's name, address, and PAN number.
- Enter the taxable value and tax amount payable under reverse charge.
- Click on "Save" and then "Preview" to ensure all details are correct.
- Once you have verified the details, submit your GSTR-1 return.
It is important to note that if you claim input tax credit (ITC) on this transaction, you will have to wait until the next month's return to claim it. This is because under reverse charge, the recipient of the service is liable to pay tax and claim ITC, whereas the supplier is not required to pay tax.
CA SANDESH MAHIPAL
(Practicing in GST and MSME )
(1985 Points)
Replied 26 April 2023
1. GSTR-1 is of outward supplies.
2. In your case, you have received services from advocate and paid consideration to him.
3. Since advocate services are subject to tax under RCM, you should show it in GSTR-3B only in Table 3 under Inward supplies liable to RCM. Mention taxable value and tax amount.
4. RCM liability need to be paid in Cash only.
5. You can avail ITC in the same month. i.e. in one side in form GSTR-3B, you show this amount as liability in Table 3.1 and on the other side you show the same amount in ITC Available in Table 4(A) - Inward supplies liable to RCM.
Hope you got your answer.
Regards
CA Sandesh Mahipal
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 26 April 2023
As RCM is applicable Inward Supply & GSTR-01 return is to report Outward supply.
So you are required to report the RCM transaction only in GSTR 3B
So you are required to report the RCM transaction only in GSTR 3B
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