GST payable under RCM

This query is : Resolved

Shalini RN (Querist)
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28 October 2025 We had not paid GST under RCM for the commission paid during the F.Y.2024-25. So we paid the GST under RCM in the month of October 2025 along with the interest and it was filed by our auditors through DRC (03). Now When we are filing the GST monthly return for OCT 25 in November month, can we claim that RCM payment as ITC? If possible how to claim the same as ITC in our GSTR 3B?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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28 October 2025 Yes, Since payment and GST discharge have already been made in October 2025, the ITC may be legitimately claimed in GSTR-3B filed for October 2025 in November 2025.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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28 October 2025 Step 2: Claim the eligible ITC of this RCM in Table 4(A)(3) (i.e., “All other ITC”) of the same month’s GSTR-3B (for October 2025), provided all conditions of Section 16 are satisfied.

Table 3.1(d): Enter “Tax on reverse charge basis.”

Table 4(A)(3): Enter “ITC on inward supplies liable to reverse charge.”

How to Claim ITC in GSTR-3B (October 2025)
In Table 4(A)(3) of GSTR-3B:

4(A)(3) - Inward supplies liable to reverse charge ..... Enter the taxable value and GST amount paid under RCM for commission

4(B)(2) - ITC Reversed ..... Leave blank unless any ineligible ITC applies

5 - Values of inward supplies ..... Ensure RCM value is also reflected in Table 5 if applicable

Note: There is no need to report this RCM liability again in Table 3.1(d) since it was already paid via DRC-03. You are only availing ITC now.

Shalini RN

Shalini RN (Querist)
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29 October 2025 Thank you so much sir

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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29 October 2025 You are welcome.

Shalini RN

Shalini RN (Querist)
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17 November 2025 Sir, as per your instructions i entered the details of RCM paid for the F.Y.2024-25 Through DRC-03 which was filed in OCT 25 in October 2025 month's 3B under 3.1 (d) and 4 (A)(3). But while setting off it is again asking for the cash (RCM to be paid in cash). How to proceed further and claim that RCM paid and filed with DRC03

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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17 November 2025 Eligibility to Claim ITC on RCM Paid via DRC-03
- RCM Tax Paid in Cash: GST under Reverse Charge must be paid in cash (not via ITC) using Form DRC-03. This is a mandatory condition under Section 49(4) of the CGST Act.
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- Time of Availment: ITC can be claimed in the month in which:
- The tax is actually paid in cash, and
- The liability is disclosed in the return (even if via DRC-03), and
- The supplier’s invoice is available and booked in your accounts.

Shalini RN

Shalini RN (Querist)
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18 November 2025 Sir, Amount is paid in cash and filed through DRC03. So is it enough to enter the amount in 4(a)(3) of GSTR 3B to claim that RCM amt?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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18 November 2025 Yes.

Shalini RN

Shalini RN (Querist)
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18 November 2025 THANK YOU VERY MUCH SIR

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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18 November 2025 You are welcome.

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