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GSTBusiness
GST Reverse Charge (RCM)
Check if a supply attracts reverse charge, compute the self-invoice GST, and confirm ITC eligibility.
Your inputs
₹50,000
₹
Result
- RCM applicable?
- Yes
- CGST
- ₹4,500
- SGST
- ₹4,500
- IGST (inter-state)
- ₹0
- Total RCM payable in cash
- ₹9,000
- ITC eligible next month?
- Yes
- Action
- Pay GST by cash through PMT-06 (DRC-03 for past periods). ITC available next month once tax is paid and self-invoice is recorded.
Reviewed by CA team
Estimates only — rules change frequently. Please verify with a CA before you file, invest, or sign anything.
Assumptions
- Notification 13/2017-CT(R) and 10/2017-IT(R) services covered.
- Assumes intra-state supply — toggle inter-state by setting IGST manually in your books.
- ITC eligibility assumes the supply is used for taxable outward supply.
RCM tax split
How this is calculated
Reviewed by CA teamRCM tax = Taxable value × GST rate Intra-state: CGST = SGST = tax ÷ 2 Inter-state: IGST = full tax Payable in cash via PMT-06; ITC claimable next month against the self-invoice.
Worked example
Legal fees ₹50,000 from an advocate, recipient registered, 18% intra-state. Total RCM = ₹9,000 → CGST ₹4,500 + SGST ₹4,500. Pay in cash; ITC of ₹9,000 available in the next 3B.
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GST Registration & Compliance
GST registration, monthly/quarterly returns, reconciliations, refunds and notices handling.
Frequently asked questions
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