# GST Reverse Charge (RCM) Register Worksheet > Source: https://netray.co/tools/gst-reverse-charge-rcm-register-worksheet-india > Publisher: Netray (netray.co), AI and integration engineering for ERP and manufacturing systems. > Section: Free Tools ## Short answer A register to record purchases liable to reverse charge, compute the tax payable and track cash payment and input tax credit. ## Category regional ## Region India ## Industry Discrete Manufacturing ## Audience - Accounts executive - GST consultant - Finance controller ## Tool **Kind:** worksheet **Mode:** editable **Currency:** Rs **Columns:** #### Document date **Key:** doc_date **Type:** date #### Supplier **Key:** supplier **Type:** text #### RCM category **Key:** category **Type:** select **Options:** - Goods transport agency - Advocate services - Unregistered supplier (notified) - Import of services - Director services - Security services - Other notified #### Taxable value **Key:** taxable **Type:** number **Format:** currency #### GST rate **Key:** rate **Type:** number **Unit:** % #### Tax payable under RCM **Key:** tax **Type:** number **Expr:** taxable * rate / 100 **Format:** currency #### Status **Key:** status **Type:** select **Options:** - Pending - Paid in cash - ITC claimed - ITC blocked or not eligible **Rows:** **Doc date:** 2026-10-03 **Supplier:** Sai Roadways **Category:** Goods transport agency **Taxable:** 48000 **Rate:** 5 **Status:** Paid in cash **Doc date:** 2026-10-09 **Supplier:** Adv. Meera Rao **Category:** Advocate services **Taxable:** 75000 **Rate:** 18 **Status:** ITC claimed **Doc date:** 2026-10-14 **Supplier:** Overseas engineering consultant **Category:** Import of services **Taxable:** 210000 **Rate:** 18 **Status:** Pending **Doc date:** 2026-10-20 **Supplier:** Shree Security Services **Category:** Security services **Taxable:** 92000 **Rate:** 18 **Status:** Pending **Totals:** #### Total taxable value **Key:** taxable **Agg:** sum **Format:** currency #### Total RCM tax **Key:** tax **Agg:** sum **Format:** currency **Summary:** #### Effective RCM rate **Key:** avg_rate **Expr:** if(gt(sum_taxable,0), sum_tax / sum_taxable * 100, 0) **Format:** percent **Primary:** true **Notes:** Whether a supply is under reverse charge, the rate, and whether it is IGST or CGST plus SGST depend on the current notifications and the place of supply. Verify each category with your GST consultant. This register is a record keeping aid, not tax advice. ## Content **Intro:** Reverse charge is easy to miss because the supplier does not charge GST on the invoice and the buyer must pay it. This register gives accounts a simple place to log every such purchase, compute the tax, and track whether it was paid and whether the credit was taken. **Sections:** #### How to use the register **Body:** Record each RCM purchase in the month the liability arises. Pick the category, enter the taxable value and the applicable rate, and the sheet gives the tax payable. Under reverse charge the tax must be paid in cash through the electronic cash ledger, not by using existing credit. After payment, eligible input tax credit can be claimed in the GSTR-3B for the period, so the status column helps you confirm both steps happened. **Bullets:** - Log the entry when the liability arises, not when you remember it - Keep a self invoice or payment voucher for supplies from unregistered suppliers where required - Match the register totals to table 3.1(d) and ITC reporting in GSTR-3B - Review blocked credit separately #### Typical manufacturer RCM items **Body:** Common examples are freight paid to goods transport agencies, legal fees to advocates, import of services such as overseas consulting or software, director sitting fees, and security services from non-corporate providers. Which suppliers and services are covered is set by notification, and some options such as the transport option on forward charge are decided by the transporter. The register category list is a prompt. Your consultant should confirm treatment for your specific contracts. #### Reconciliation tips **Body:** At month end, total the tax column and compare it with the RCM liability shown in your GSTR-3B and your ledger. Differences are usually missed freight bills or invoices booked in the wrong month. Also check that ITC claimed through RCM appears under the right heading, and that ineligible credits, such as on blocked items, are not claimed. Keep supporting documents for audit. **Cta:** If your ERP already tags vendors and GST codes, we can help flag RCM purchases automatically from it. The register works well by hand until then. **Faq:** #### Is the tax paid with input credit? **Answer:** No. Tax under reverse charge must be paid in cash through the electronic cash ledger. After payment, you can claim the input tax credit if the purchase is otherwise eligible. #### Are the categories complete? **Answer:** No. They are common examples. The list of notified goods and services changes, so confirm the current notifications and any exemptions with your GST consultant. #### Which tax head applies? **Answer:** It depends on place of supply. Intra-state supplies attract CGST and SGST, and inter-state supplies and imports of services attract IGST. Split the tax accordingly in your books. #### Can this feed my GSTR-3B? **Answer:** It supports the figures. Export totals to Excel and compare them with your return data, but file only from your actual books and verified data. ## Search terms rcm register excel, reverse charge mechanism register format, gst rcm tracker, rcm on goods transport agency, reverse charge liability worksheet, rcm itc tracking sheet, gst rcm format in excel --- Talk to an engineer: https://netray.co/contact?intent=erp_ai | Machine catalog: https://netray.co/agent/catalog.json