Reverse charge mechanism -Compliance

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..... tered persons : Every registered person is required to keep and maintain records of all supplies attracting payment of tax on reverse charge. Any amount payable under reverse charge shall be paid by debiting the electronic cash ledger. In other words, reverse charge liability cannot be discharged by using input tax credit. However, after discharging reverse charge liability, credit of the s .....

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..... or Table 4A of GSTR-1 , as the case maybe, for accounting purpose. Registered persons supplying restaurant services through ECOs under section 9(5) of CGST Act 2017 will report such supplies of restaurant services made through ECOs in Table 8 of GSTR-1 and Table 3.1 (c) of GSTR-3B , for the time being. - Manuals - Ready reckoner - Law and practice - Reference G .....

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