Invoice details

Invoice value excluding GST (₹) What was purchased

GST rate

Supplier located

Used for business and not blocked under section 17(5)

Dates

Supplier's invoice date

Date you paid the supplier

Date goods were received

Date you paid this RCM in GSTR-3B

Leave dates blank if you only need the tax amount. Due date assumes monthly GSTR-3B (20th of the next month).

Breakdown

What is covered by reverse charge

Goods or service	Supplier	Recipient who pays	Usual rate

Rules to remember

RCM must be paid in cash through the electronic cash ledger; input tax credit cannot be used to pay it (section 49(4)). Once paid, the same amount can be claimed as input tax credit in that return if the purchase is for business and not blocked.

When the supplier is unregistered, issue a self-invoice within 30 days of receiving the goods or services (Rule 47A), and a payment voucher when you pay the supplier.

Time of supply for services is the earlier of the payment date and the 61st day from the supplier's invoice (section 13(3)). For goods it is the earliest of receipt, payment and the 31st day from the invoice (section 12(3)).

Before you rely on this

The list follows Notification 13/2017-Central Tax (Rate) for services and 4/2017-Central Tax (Rate) for goods, as amended up to the GST rate changes of September 2025. Exemptions and recipient conditions change often, so check the current notification on CBIC for unusual cases. Interest is worked out at 18% a year, day by day. This is an estimate, not professional advice.