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RCM Compliance + GSTR-3B Filing Package (Monthly)

₹ 2,299.00

  • InvenixMonthly identification of inward supplies liable under Reverse Charge
  • InvenixVerification of RCM applicability as per GST law and current notifications
  • InvenixMonthly preparation of RCM liability sheet with item-wise tax calculation
  • InvenixAccounting of RCM tax payable and eligible ITC for the same month
  • InvenixGuidance for timely payment of RCM tax through cash ledger
  • InvenixMonthly preparation and filing of GSTR-3B with complete liability breakup
  • InvenixReconciliation of outward and inward supplies before filing 3B
  • InvenixMonthly RCM register maintenance with purchase ledger matching
  • InvenixSupport for RCM documentation including self-invoice and payment vouchers
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Benefits of RCM Compliance Through Invenix

Here’s why businesses choose Invenix for smooth and accurate Reverse Charge Mechanism (RCM) compliance:

Expert Guidance

Invenix India Financial Technologies Pvt Ltd provides professional advice on when and how RCM applies, ensuring you clearly understand your GST obligations.

Accurate Tax Payment

We ensure correct calculation and timely payment of GST under RCM so that you avoid interest, penalties and unnecessary legal complications.

Proper ITC Claim

Our team ensures that eligible Input Tax Credit (ITC) on RCM tax is claimed correctly, helping you reduce your overall tax outflow.

Timely Return Filing

We assist in filing accurate GST returns (GSTR-3B / GSTR-2B), reflecting all RCM transactions properly and maintaining a clean compliance track record.

Reduced Risk of Notices

Professional handling of RCM reduces the chances of department queries, audits, and GST notices arising from mismatch or incorrect reporting.

Peace of Mind

With Invenix managing your RCM compliances, you can focus on core business operations while staying fully aligned with GST law.

Documents Required for RCM Compliance

All essential documents needed for accurate Reverse Charge Mechanism calculation, payment and ITC claim.

  • Purchase Invoices

    • Invoices for all goods and services that are liable under RCM, used to calculate taxable value and GST.

  • Agreements / Work Orders

    • Contracts, engagement letters or work orders that define the nature of supply and tax applicability.

  • Expense Ledger

    • Detailed expense accounts from your books to trace RCM-related expenses and reconcile with invoices.

  • GST Ledger & Cash Ledger

    • Used to verify GST paid under RCM in cash and to ensure ITC is availed correctly in returns.

  • Supplier Details & GSTIN

    • Supplier-wise information including GSTIN and registered/unregistered status for correct RCM mapping.

  • Transport / Legal / Security Service Records

    • Specific records for GTA, advocate, sponsorship, and security services that commonly attract RCM.

  • Import Bills of Entry (if applicable)

    • Required for import of goods/services where GST is payable similar to RCM at the time of customs clearance.

  • Any Other Supporting Documents

    • Credit/debit notes, reconciliations, working files or internal approvals that support RCM calculations.

Step-by-Step RCM Compliance Process

Your GST Reverse Charge Mechanism journey broken down into clear, simple steps.

1

Identify all transactions covered under Reverse Charge Mechanism (RCM) as per GST notifications.

2

Verify supplier registration status and the exact nature of goods or services received.

3

Calculate applicable GST on the taxable value for each RCM-eligible transaction.

4

Pay RCM liability in cash through GSTR-3B; ITC cannot be used directly for RCM payment.

5

Claim eligible Input Tax Credit (ITC) on RCM tax paid in the same return month, subject to conditions.

6

Prepare and maintain a dedicated RCM register and supporting documentation for audit and scrutiny.

7

Reconcile RCM entries monthly with books and returns to avoid mismatches and GST notices.

Frequently Asked Questions – Reverse Charge Mechanism (RCM)

RCM is a system where the recipient of goods or services pays GST instead of the supplier, for specific notified categories under GST law.
The business or person receiving the goods or services is liable to pay GST directly in cash under RCM, instead of the supplier.
Yes. Once RCM tax is paid in cash through GSTR-3B and conditions are met, you can claim Input Tax Credit (ITC) in the same tax period.
Common RCM services include GTA (transport), legal services, sponsorship services, security services, director services and various notified import services.
RCM on purchases from unregistered suppliers applies only in specific notified cases. The earlier general rule on all URD purchases is no longer in force.
RCM tax must be paid in cash through GSTR-3B. You cannot use existing ITC balance to directly discharge RCM liability.
Yes. Once you pay RCM in cash and claim ITC, that credit can be used like normal ITC to pay future output tax liabilities.
Key documents include purchase invoices, agreements/work orders, expense ledger, GST/cash ledger, supplier details, service records and import Bills of Entry (if applicable).
Yes. IGST on import of goods is payable at customs and works similar to RCM. ITC may be claimed based on Bills of Entry, subject to conditions.
Yes. For imported services, the recipient in India must pay GST under RCM and can thereafter claim ITC if eligible.
Yes. RCM can apply whether the supplier is registered or unregistered, depending on the specific notified service or supply type.
Delay in paying RCM can lead to interest, penalties and potential GST notices or scrutiny from the department.
In many cases, the recipient must raise a self-invoice and payment voucher for RCM transactions, as per GST rules and documentation requirements.
Since RCM must first be paid in cash and ITC is claimed later, it temporarily blocks working capital until the credit is utilised.
No. If GST is correctly charged by the supplier under forward charge, RCM does not apply on the same transaction.
Yes. Composition taxpayers must pay GST under RCM where applicable, but they are not allowed to claim ITC on such tax paid.
Yes, whenever eligible RCM transactions occur in a tax period, they must be reported and paid in that month’s GSTR-3B.
No. RCM details do not auto-reflect in GSTR-2A or GSTR-2B. They must be manually reported in GSTR-3B and tracked through your own records.
Yes. In many cases, payments such as sitting fees or commission to directors are liable under RCM, subject to the nature of the engagement.
Yes. Invenix provides end-to-end RCM support including transaction review, tax calculation, payment, ITC claim, monthly reconciliation and assistance during GST audits or notices.