How to enter RCM after due date is over

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PARDEEP KAPIL (Querist)
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26 June 2025 Dear Sirs : Kindly guide (1) What is amount limit for amount to be filed under RCM ? (2) Rent paid by a Registered dealer to unregistered landlord for hiring commercial warehouse for period 24-25 totalling to Rs.3,20,000. Income tax TDS was deducted and deposited. But this entire amount not shown in any GSTR3B for period 01-04-2024 to 31-03-2025. Now my question is it is possible to do the entey/rectification in GST portal and under which coloumn of GSTR. A little detail for procedure will be very helpful. Kind Regards !

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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12 August 2025 Got it! Here's a clear breakdown to help you with your queries about RCM (Reverse Charge Mechanism) after due date and the treatment of rent paid to an unregistered landlord:
1. What is the threshold limit for Reverse Charge Mechanism (RCM)?
There is no threshold exemption limit for RCM.
GST under RCM must be paid on 100% of the taxable value of the specified supplies, regardless of amount.
For example, rent paid to an unregistered landlord attracts RCM irrespective of value.
2. Rent paid by registered dealer to unregistered landlord (Rs 3,20,000 for FY 24-25):
GST under RCM is applicable on rent paid for commercial premises to an unregistered landlord as per Notification No. 13/2017-Central Tax (Rate).
The registered tenant must self-declare and pay GST under RCM.
Income Tax TDS is separate and unrelated to GST compliance. Deducting TDS does not exempt GST payment under RCM.
3. Rectification after due date (not shown in any GSTR-3B):
Unfortunately, once the GSTR-3B return is filed, you cannot amend or edit that return.
To rectify RCM not declared earlier, you should:
Declare and pay the outstanding RCM in the latest possible GSTR-3B return under the “4(B) - Tax payable on reverse charge” column.
Include the taxable value and tax amount related to RCM supplies.
Also, pay interest for late payment on RCM from the due date till the date of payment as per Section 50 of CGST Act.
4. Procedure to rectify:
Calculate the total tax liability on rent under RCM (e.g., 18% on Rs 3,20,000).
In the next GSTR-3B to be filed or amended (if within allowed time), add the RCM liability in Table 4(B) - Tax payable on reverse charge.
Pay the tax and applicable interest while filing the GSTR-3B.
Maintain proper records and supporting documents for audit purposes.

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