One of my client provide service of GTA and he don't want to collect gst he only wants to issue invoice on reverse charge on which the recipient pay the tax. Which tax rate to show on invoice 5% or 12%. How to file GSTR-3B to GSTR-1 for this Becuase in GSTR-3B if i don't show tax table 3.1 don't allow me yo save the form. And in GSTR-1 if i am povider my services to unregistered recipient how to show that because for registered recipient i have option of reverse charge in GSTR-1 B2B.

Reply- Supply of Services by a goods transport agency (GTA) 1[, who has not paid central tax at the rate of 6%,] in respect of transportation of goods by road to-

(a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or

(b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or

(c) any co-operative society established by or under any law; or

(d) any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or

(e) any body corporate established, by or under any law; or

(f) any partnership firm whether registered or not under any law including association of persons; or

(g) any casual taxable person.

5[Provided that nothing contained in this entry shall apply to services provided by a goods transport agency, by way of transport of goods in a goods carriage by road, to, -

(a) a Department or Establishment of the Central Government or State Government or Union territory; or

(b) local authority; or

(c) Governmental agencies,

which has taken registration under the Central Goods and Services Tax Act, 2017 (12 of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services.]

Thus RCM is not applicable if service of GTA povided  to unregistered recipient  In case of  RCM rate of tax is not to be shown in invoice.

In GSTR-3B as there is no coloum specified to show supply under RCM thus you are not  reqired to mention the same