Answer

1. F

   Facts

   Tax paid under reverse charge is shown as an outward liability in Table 4G and the ITC on it in Table 6C or 6D. Both sides must match GSTR-3B Tables 3.1(d) and 4A(2) or 4A(3).

2. P

   Provisions and law

   • Sec 9(3), CGST Act 2017Tax on notified services such as legal services and GTA is paid by the recipient under reverse charge
   • Rule 80, CGST Rules 2017Annual return in GSTR-9 by 31 December after the financial year; GSTR-9C self-certified reconciliation where turnover is above Rs 5 crore
3. A

   Analysis

   Example: a company paid Rs 9,000 RCM on advocate fees of Rs 50,000 and Rs 15,000 on GTA freight. Show Rs 24,000 in Table 4G and the ITC of Rs 24,000 in Table 6C or 6D, split by registered and unregistered suppliers. If ITC claimed is higher than RCM paid, expect a question in scrutiny. RCM paid late also carries interest.

4. C

   Conclusion

   1. 1Total RCM tax paid month-wise from GSTR-3B 3.1(d)
   2. 2Total RCM ITC claimed from GSTR-3B 4A
   3. 3Fill Table 4G and Tables 6C and 6D
   4. 4Explain or correct any gap before filing

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