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GST Reverse Charge (RCM) Register Worksheet

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.

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Document date	Supplier	RCM category	Taxable value	GST rate (%)	Tax payable under RCM	Status
					Rs 2,400
					Rs 13,500
					Rs 37,800
					Rs 16,560

Total taxable value

Rs 425,000

Total RCM tax

Rs 70,260

Effective RCM rate

16.5%

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.

Flag RCM purchases from your ERP automatically

Optional: a short review of how vendor and GST code data could flag RCM entries for you.

Optional. The tool and every export work without this. No spam.

How to use the register

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.

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

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

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.

Frequently Asked Questions

Is the tax paid with input credit?

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?

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?

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?

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.

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.

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