Reverse charge (RCM) applicability checker
Under reverse charge the buyer pays the GST instead of the supplier. Pick what you bought to see whether it falls in a commonly notified RCM category.
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Reverse charge usually applies, depending on the condition below.
RCM applies when the GTA has not opted to pay GST itself (forward charge) and you are a registered business, factory, society or similar notified recipient.
Covers commonly notified categories only. The full list and its conditions are in the CBIC rate notifications; confirm unusual cases with your CA.
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Frequently asked questions
What is reverse charge under GST?
For notified goods and services, the recipient pays GST directly to the government instead of paying it to the supplier. The list is in notifications under Section 9(3) of the CGST Act.
Can I claim ITC on tax paid under reverse charge?
Yes, if the purchase is used for business and is not a blocked credit. RCM tax must be paid in cash first; the credit is available in the same GSTR-3B.
Do I need to register if I only pay tax under RCM?
Yes. A person liable to pay tax under reverse charge must register regardless of turnover.
Sources
GST rules change. Check the current position at the official source before you file or pay.