For RCM invoice While filling GSTR 1,in table 4B, i.e. supply attracting tax on RCM, filled accordingly with selecting the check box of “Supply attract Reverse Charge”. Now the question arises that the amount should be filled in appropriate tax rate column (5% or 18%) or Entire turnover be filled in 0% tax rate column since tax has been paid by the recipient of services. Under this head, if we select 5% or 18% rate, tax liability figure of GSTR 1 and GSTR 3B will mismatch. Thus, Kindly confirm while filing GSTR 1 whether filling the amount of RCM turnover in 0% Tax rate column or not?

Reply—In case of outward supply attracting reverse charge, since supplier of service is not liable to pay tax under forward charge, taxpayer should select 0% tax rate.