Clarification on RCM on Rent Payment for QRMP Dealers

Regarding the Reverse Charge Mechanism (RCM) on rent applicable from October 10, 2024, for dealers filing quarterly GST returns under the QRMP scheme:

The GST portal automatically calculates the monthly QRMP payment when selecting the QRMP option and generates the corresponding challan. 

However, this challan does not include RCM payments. You should manually add the RCM amount to the monthly challan.

 It is recommended to pay the RCM amount on a monthly basis to avoid any interest or penalties.

Waiting to pay the RCM at the end of the quarter while filing the Quarterly GSTR-3B may attract interest and penalties. 

Therefore, it is advisable to pay the RCM amount monthly, along with the QRMP payment, to ensure compliance and avoid any additional liabilities. 

Regarding the Reverse Charge Mechanism (RCM) on rent applicable from October 10, 2024, for dealers filing quarterly GST returns under the QRMP scheme:

The GST portal automatically calculates the monthly QRMP payment when selecting the QRMP option and generates the corresponding challan. 

However, this challan does not include RCM payments. You should manually add the RCM amount to the monthly challan.

 It is recommended to pay the RCM amount on a monthly basis to avoid any interest or penalties.

Waiting to pay the RCM at the end of the quarter while filing the Quarterly GSTR-3B may attract interest and penalties. 

Therefore, it is advisable to pay the RCM amount monthly, along with the QRMP payment, to ensure compliance and avoid any additional liabilities. 

Under QRMP, your GSTR-3B is filed quarterly, but monthly payments are still mandatory for the first two months of each quarter via PMT-06.

For RCM on rent from an unregistered landlord: the RCM liability arises each month when the rent becomes payable. You must pay this monthly through Form PMT-06 along with your regular monthly tax payment.

You CANNOT defer RCM payment to the end of the quarter just because you are on QRMP. The GST portal does not automatically include RCM in the PMT-06 auto-generated amount (it only generates the 35% rule amount). You need to manually add your RCM liability each month when filing PMT-06.

PRACTICAL STEPS:
1. Calculate your RCM liability on rent each month (18% on commercial rent from unregistered landlord)
2. When filing PMT-06 for Month 1 and Month 2 of the quarter, manually enter the RCM amount under the appropriate head
3. The RCM is then declared in GSTR-3B Table 3.1(d) for the quarter

If you skip the monthly PMT-06 payment and pay RCM only in the quarterly GSTR-3B, you will be liable for interest at 18% per annum under Section 50 for the months it was delayed.

For a full breakdown of how GST RCM works across different service categories and payment timelines, this [GST on event management and B2B services guide](https://taxgarden.in/blog/gst-on-event-management-sponsorship-exhibition-india-2026) also covers service-specific RCM scenarios.