GSTFY 2026-27
RCM Calculator
Reverse Charge Mechanism — when GST is paid by the recipient, not the supplier. Covers GTA, legal, director, import of services, residential rent and more.
Service details
RCM-applicable service
RCM payable by recipient
₹5,000
Goods Transport Agency — road transport
Condition: RCM applies if recipient is registered under GST and GTA has not opted for FCM
CGST (intra)
₹2,500
SGST (intra)
₹2,500
IGST (inter)
₹5,000
If inter-state
ITC eligible
Yes
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Monthly / quarterly GSTR-1, 3B, 9 with reconciliation. Pricing starts from a transparent flat fee — no hidden costs.
Notification 13/2017-CT(Rate) and amendments. Under RCM, the registered recipient pays GST directly to the government, then claims it as Input Tax Credit (subject to Sec 16 conditions). Self-invoice required where supplier is unregistered.
FAQs
Frequently asked questions
Can ITC be claimed on RCM payments?+
Yes. RCM payments are eligible for ITC in the same month, provided the standard Sec 16 conditions are met (used for business, return filed, etc.). The recipient effectively pays and claims ITC, making it cash-flow neutral.
Do I need to issue a tax invoice for RCM transactions?+
If the supplier is registered, they issue a regular tax invoice marked 'Tax payable on reverse charge basis'. If unregistered (e.g. unregistered GTA, advocate), the recipient must issue a self-invoice and a payment voucher.
How is RCM disclosed in returns?+
Outward — Table 3.1(d) of GSTR-3B (RCM liability). Inward — Table 4(a) for ITC claim. GSTR-2B will show RCM transactions captured from supplier filings; manual entries needed for unregistered supplier RCM.
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