Question

My client is a Goods Transport Agency (GTA )and is providing services to a company, hence company is liable to pay GST by reverse charge and now my doubt is how the GTA report the above amount in GSTR-1 and GSTR-3B.

Answer

In GSTR-1 reverse charge supplies are recorded under Tile No. 4B [Supplies attracting tax on reverse charge basis] and the same is recorded in GSTR-3B under tile no. 3.1(c) [Other outward supplies (Nil rated, exempted)]. (Reply dt. 18/09/2018)