Reporting Outward Supplies under RCM in Form GSTR-3B: FAQs

The material distinguishes ordinary outward RCM supplies from Section 9(5) supplies through e-commerce operators, for which Table 3.1.1 provides separate reporting. FAQ- Reporting Outward Supplies under Reverse Charge Mechanism (RCM) in Form GSTR-3BReporting Outward RCM Supplies in Table 3.1 of GSTR-3BQuestion: Where should outward supplies attracting Reverse Charge Mechanism (RCM), on which tax is payable by the recipient, be reported by the supplier in Table 3.1 of Form GSTR-3B? Whether Outward RCM Supplies Should Be Reported as ExemptQuestion: Whether outward supplies on which tax is payable by the recipient under reverse charge should be reported as exempt supplies in Form GSTR-3B by the supplier? Accordingly, the supplier should not report such RCM outward supplies as exempt supplies in Table 3.1(c) of Form GSTR-3B. Therefore, reporting the value of such RCM outward supplies under exempt supplies in GSTR-3B may result in an incorrect disclosure of exempt turnover and should be avoided.