RCM Invoices Reporting in GSTR 3B

CRR RR (42 Points)

29 March 2025

Hi Sir/Madam

We want to report RCM Invoice is GSTR 3B

Taxable Value - 100000

IGST - 18000

Please advise how to report in GSTR 3B

Thanks

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3 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (184664 Points)
Replied 30 March 2025

To report a Reverse Charge Mechanism (RCM) invoice in GSTR-3B, follow these steps:

Taxable Value: Enter the taxable value of ₹100,000 under Table 3.1(d), which is for inward supplies liable to reverse charge.
IGST: Report the IGST amount of ₹18,000 in the same section under the appropriate tax head.
Input Tax Credit (ITC): If you're eligible to claim ITC on the IGST paid under RCM, you can report it in Table 4(A)(3), which is for ITC on inward supplies liable to reverse charge.