Rcm for expenses
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
05 September 2017
Sir We are registered person having following Expenses in our P & L . Please suggest us which expense can have effect of RCM.
Professional Fees (Unregistered)
Bank Charges
Bonus Expense (Unregistered)
Tea Nashta Expense (Unregistered)
Interest on Vehicle Loan
Interest on Business Loan
Interest on Home Loan
Water Charges (Industrial Estate)
Maintenance Expense
Petrol Expense
Mobile Bills
Postage and Courier Charges (Registered as well as unregistered)
Stationery Expenses
Rent Expense ( Unregistered)
Rikshafare Expense
Salary Expense
Travelling Expense
Stationery & Xerox Expense
On which head RCM will be charged ?
Looking forward for your reply
Thanks
Professional Fees (Unregistered)
Bank Charges
Bonus Expense (Unregistered)
Tea Nashta Expense (Unregistered)
Interest on Vehicle Loan
Interest on Business Loan
Interest on Home Loan
Water Charges (Industrial Estate)
Maintenance Expense
Petrol Expense
Mobile Bills
Postage and Courier Charges (Registered as well as unregistered)
Stationery Expenses
Rent Expense ( Unregistered)
Rikshafare Expense
Salary Expense
Travelling Expense
Stationery & Xerox Expense
On which head RCM will be charged ?
Looking forward for your reply
Thanks
07 September 2017
Expense list under GST https://www.caclubindia.com/share_files/details.asp?mod_id=74125
20 July 2025
Expense Head RCM Applicable? Notes
Professional Fees (Unregistered) Yes RCM applies when services are received from an unregistered professional service provider.
Bank Charges Generally No Bank charges are usually subject to forward charge by bank; no RCM on usual charges.
Bonus Expense (Unregistered) No Bonus is not a service; RCM doesn’t apply.
Tea Nashta Expense (Unregistered) Usually No Supply of food generally exempt unless specific circumstances apply.
Interest on Vehicle Loan No Interest is exempt under GST, so no RCM.
Interest on Business Loan No Interest is exempt; no GST on interest.
Interest on Home Loan No Same as above; no GST on interest.
Water Charges (Industrial Estate) Depends on supplier status If supplier unregistered and supply taxable, then RCM applies; else no.
Maintenance Expense Depends If services from unregistered suppliers and notified under RCM list, then yes.
Petrol Expense No Petrol/diesel are exempt under GST, no RCM.
Mobile Bills Usually No Telecommunication services are taxed at supplier end, usually no RCM.
Postage and Courier Charges (Registered & Unregistered) RCM applies if supplier unregistered and service taxable Courier services attract RCM if supplier is unregistered.
Stationery Expenses No Goods supply, no RCM on inward supply.
Rent Expense (Unregistered) Yes Rent paid to unregistered person attracts RCM.
Rikshafare Expense No (if unregistered supplier) Passenger transport exempt, but goods transport under RCM; check nature of transport.
Salary Expense No Salary is not a taxable supply under GST.
Travelling Expense Usually No If transport by unregistered GTA, RCM applies on freight services, not passenger fare.
Stationery & Xerox Expense No Supply of goods or service from registered supplier; no RCM if registered.
Summary:
RCM applies mainly on services received from unregistered service providers (like professional fees, rent, courier, certain maintenance services).
Interest and salary do not attract GST or RCM.
Goods purchase (like stationery, tea, petrol) generally don’t attract RCM.
Professional Fees (Unregistered) Yes RCM applies when services are received from an unregistered professional service provider.
Bank Charges Generally No Bank charges are usually subject to forward charge by bank; no RCM on usual charges.
Bonus Expense (Unregistered) No Bonus is not a service; RCM doesn’t apply.
Tea Nashta Expense (Unregistered) Usually No Supply of food generally exempt unless specific circumstances apply.
Interest on Vehicle Loan No Interest is exempt under GST, so no RCM.
Interest on Business Loan No Interest is exempt; no GST on interest.
Interest on Home Loan No Same as above; no GST on interest.
Water Charges (Industrial Estate) Depends on supplier status If supplier unregistered and supply taxable, then RCM applies; else no.
Maintenance Expense Depends If services from unregistered suppliers and notified under RCM list, then yes.
Petrol Expense No Petrol/diesel are exempt under GST, no RCM.
Mobile Bills Usually No Telecommunication services are taxed at supplier end, usually no RCM.
Postage and Courier Charges (Registered & Unregistered) RCM applies if supplier unregistered and service taxable Courier services attract RCM if supplier is unregistered.
Stationery Expenses No Goods supply, no RCM on inward supply.
Rent Expense (Unregistered) Yes Rent paid to unregistered person attracts RCM.
Rikshafare Expense No (if unregistered supplier) Passenger transport exempt, but goods transport under RCM; check nature of transport.
Salary Expense No Salary is not a taxable supply under GST.
Travelling Expense Usually No If transport by unregistered GTA, RCM applies on freight services, not passenger fare.
Stationery & Xerox Expense No Supply of goods or service from registered supplier; no RCM if registered.
Summary:
RCM applies mainly on services received from unregistered service providers (like professional fees, rent, courier, certain maintenance services).
Interest and salary do not attract GST or RCM.
Goods purchase (like stationery, tea, petrol) generally don’t attract RCM.
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