Question ID : 40500

RCM

(1) While filling GSTR-9 of 17-18 IT was found that RCM on transport was missed out. Now can we declared in 3B of 19-20 and pay GST & claim set off in next month in 19-20 or we have to pay GST through DRC-03 and forgo the claim of set off?? (2) While paying RCM on transportation we have not paid GST on transport amount below 750 for each consignment and 1500 for full tempo load considering exemption given under GST. Now Whether we have to pay RCM on above exempted amount?? Members Pl. share your views

Reply to your first query is that the missed out RCM liability has to be discharged through DRC-03 only and not through subsequent GSTR 3B. for the second query, as the same is exempted in terms of entry No. 22 of Notification No. 12/2017 - Central Tax (Rate), no GST is required to be paid on the same.