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 Report the tax paid under RCM in Table 3.1(d) of GSTR-3B for the month in which you discharged the liability (here, 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.”

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.

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