My client is a GST registered Transporter and C/F agent. For C/F Commission he charges GST. But the GST on Transportation Service is paid by Recipient of the service under RCM. Where to show my Transportation Receipt/Outward supply in my GSTR 3B as GST is paid under RCM. In which column I have to show outward supply of my Transportation Receipt. In GSTR 1 I have to show the outward supply of Transportation with mark as tax payable under RCM. Please advice. Thanking You

Reply—As there is no option in GSTR-3b for outward supply attracting RCM, no need to show such supply while filing GSTR-3B. Therefore it can file GSTR-3B as Nil.