RCM on Rent - Quarterly return filing - can we pay RCM on quarterly basis - Reg.

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This query is : Resolved

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A taxpayer planning to shift to QRMP asked whether RCM on rent can be paid quarterly. The discussion clarified that RCM liability must be paid monthly as per GST provisions, even if GSTR-3B is filed quarterly under the QRMP scheme.

Gopalakrishnan. S

Gopalakrishnan. S (Querist)
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04 June 2026 Sir,

One of my friend is filing GST returns on Monthly basis. He is paying RCM on Rent. At present, there is no turnover and is filing only NIL return and paying the RCM every month. He prefers to switch over to Quarterly return filing from July onwards. On doing so, can he pay the RCM on rent for that quarter once in 3 months, along with the 3B return ? Or, should he pay the RCM every month, not waiting for the 3B return.

Pls, advice.
Regards.

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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04 June 2026 The taxpayer cannot wait until the end of the quarter to pay RCM on rent. Under the GST law, RCM liability must be discharged on a monthly basis, regardless of whether the taxpayer files returns monthly or quarterly under the QRMP scheme. It is mandatory to pay this tax liability by the prescribed monthly due date to remain compliant.

Gopalakrishnan. S

Gopalakrishnan. S (Querist)
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09 June 2026 Thank you so much, Sir.

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