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RcM on Rent paid in GST

11 December 2024

paying Rent 15000 to un registered person how to do RCM in monthly return and whether GST of such Rent is recoverable in same month. pls advise

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4 Replies

Rajendra Prasad (Employee Private) (1897 Points)
Replied 11 December 2024

You have to show the same in Form GSTR 3B table 3.1(d) as inward supplies liable to reverse charge and also show in the table 4(A)(3) for availing the same as input credit. Finally liability will arose against RCM which has to be paid in cash.

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unnikrishnan P (Tax Practitioner) (214 Points)
Replied 16 December 2024

Dear rajendra prasad,
if we show the figure in table 4(A)3 for availing ITC, variance in auto population in red colour is shown. what is the remedy available?

mayuri (Tax Consultant) (252 Points)
Replied 16 December 2024

I am also facing the same problem.

Rajendra Prasad (Employee Private) (1897 Points)
Replied 17 December 2024

If you are availing ITC in Table 4(3) of which decalred in Table 3.1(d), just ignore the error. As you are making payment of GST liability under reverse charge you are eligible for availing input credit of the same.