RCM INPUT WILL BE TAKEN IN WHICH COLUMN OF GSTR 9 OF 2018-19 I.E INPUT OR INPUT SERVICES?

Reply—Aggregate value of input tax credit availed on all inward supplies received from registered persons on which tax is payable on reverse charge basis shall be declared in Table 6D of GSTR-9.

For FY 2017-18 and 2018-19, the registered person shall have an option to either report the breakup of input tax credit as inputs, capital goods and input services or report the entire input tax credit under the “inputs” row only.

For FY 2017-18 and 2018-19, the registered person shall have an option to either report Table 6C and Table 6D separately or report the consolidated details of Table 6C and 6D in Table 6D only.