We availed GTA service in June 2018 for which RCM IGST @ 5% was due.
Output liability for same was omitted to be included in GSTR 3B of June 2018.
We declared this liability in GSTR3B of July 2018, claimed ITC and paid interest.
Please guide me on the journal entries for RCM tax, interest and claiming ITC.
CAclubindia
