Invoice in gst

RCM payable u/s 9(3).

You can take the input of the reverse charge tax paid as above. Sec.2(62) of the CGST Act, define input tax and includes tax payable under reverse charge basis.

For payment of reverse charge tax, any credit cannot be used and must be paid in cash. As per Sec.49(4) of the CGST Act, ITC can be used for payment of output tax and Sec. 2(82) of the CGST Act, excludes tax payable under reverse charge basis in output tax definition.