QUESTION

Where can we shown the Services covered under RCM such as Advocate/ GTA operator in GSTR-1 and GSTR-3B, If the taxpayer took registration due to crossing his threshold limit or provided other taxable services

ANSWER

We understood your question as follows:
The service is covered under RCM but the supplier of the service has deposited tax himself now the question is whether to pay tax on RCM basis or not.

Reply: Even if some services are covered under RCM but if supplier is charging tax on the services provided by him on forward charge basis, then in that case the receiver is not liable to recharge it again.

The same decision is given by Mumbai Tribunal in case of UMASONS AUTO COMPO PVT. LTD. Versus Commr.Ofc. Ex. &cus.,Aurangabad. [2013(11)LCX0149]

However if your question is related to Returns i.e. in which column Services covered under RCM are to be shown:
Then if tax is paid by recipient on RCM basis, then Supplier will show the services covered under RCM in GSTR-1 column 4B, and the recipient will show the same in GSTR-3B column 3.1(d).

If tax is paid by supplier of service on forward charge basis then supplier will show the same in Column 4A of GSTR-1 and 3.1(a) of GSTR-3B.

If we have wrongly understood your question then please clarify. (Reply dt. 08/04/2021)