RCM under ISD

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..... RCM under ISD
Query (Issue) Started By: - Bhavesh Suthar Dated:- 14-5-2025 Goods and Services Tax - GST
GST
With regard to reverse charge transaction under ISD, kindly confirm below procedur .....

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..... e: 1) Invoice dated April '25 issued by supplier on normal registration (RCM). 2) RCM liability discharged by normal registration on 20th May '25. 3) Normal registration raises tax invoice .....

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..... to ISD to transfer RCM ITC to ISD in May'25. This is disclosed in GSTR-1 of May '25 in B2B. 4) ISD distributes the credit to its branches vide GSTR-6 of May '25. Query 1: Supplier raises .....

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..... invoice to normal registration and not ISD. Is that correct. Query 2: Normal registration raises invoice to ISD post payment in 3B (i.e. GSTR-1 of May'25). Can this be done in April '25 GSTR .....

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..... -1 itself simultaneously with the liability payment or does it have to be done post payment only in May '25.
Discussion Forum - Knowledge Sharing .....

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