Outward supplies subject to RCM, Goods and Services Tax - GST

[Nisha Prabhu]

Where the outward supplies which are subject to RCM need to be shown in GSTR-3B?

It is shown in GSTR-1 with reverse charge-yes. But there will be difference in sales if the same is not shown in GSTR-3B

Posts / Replies

[Adarsh Gupta]

You can explore the possibility of declaring it as exempt/Nil rated supplies.

[Ganeshan Kalyani]

Yes it has to be furnished in exempt table.

[KASTURI SETHI]

(i) A person who receives service and pays GST under RCM that person is a deemed service provider. This was the position in pre-GST era and post-GST era.

(ii) It is not exempted at all as tax has been paid irrespective of the fact that whether paid by the supplier or recipient. It cannot be treated as exempted.

(iii) This very amount of taxable value and GST can be shown against Serial no.3.1 (a) and thereafter these amounts should be shown against Column 4 B of GSTR-1.

Thus the figures of both returns will match. Hope Common Portal System will accept.

[KASTURI SETHI]

Break-up given in GSTR-1 will justify GSTR 3B. GSTR 3B is provisional data and not return.

[Dhruv Dedhia]

Section 17(3) of CGST Act 2017 states that the value of exempt supply shall include supplies on which the recipient is liable to pay tax on a reverse charge basis for computation of reversal of common credit availed for both exempt supply and taxable supplies.

Such supplies which are liable for the reverse charge shall be treated as exempt supplies only for reversal of common credit.

In GSTR 3B, it shall be disclosed under table 3.1. (a) - Outward taxable supplies (other than zero-rated, nil rated and exempted) stating tax as Nil rate which will reconcile with GSTR 1 under Table 4B.

[Ganeshan Kalyani]

Practical issues may crop up while uploading in the common portal.

[SN UNNI]

10 months back, it has been mentioned in this forum that outward supplied which are subject to RCM need to be shown in 3.1(a) , but when one enters the figures of RCM outward supply amount it does not accept as no tax is shown in the SGST or CGST columns.How it can be solved.

SN Unni