Freight charge

Raju Roy (Accountant )     23 January 2021

Dear Sir

I am a B.Com Accountant in a Pvt. Trading Concern.

At present I am facing some problems in new Rule of GST.

Our Company supplies/receives goods to/ from outside States through Transport in Direct Payment mode or TO PAY Mode.
From some Transport companies we don't get any Input Credit in GST portal for the Transport charges.
So I consider the amounts in our Tally as FREIGHT CHARGES PAID AS RCM under the class "Purchase Service from Un Registered- Taxable ". And we take it in Outward and ITC Tiles in GSTR-3B.
At present as per new rule u/s 86, the above tiles are marked as Red, since we feed the values manually.

Pls guide the above is correct or any other.

Thanks
Raju