Previous Year RCM claim

You can declare the supplies liable to RCM in GSTR-3B & claim ITC on it. You can declare the supplies under RCM in Table 3.1 (d) of Form GSTR-3B. Go through the detailed checklist to claim maximum ITC and save your money.

Missed RCM from a prior year can be paid voluntarily, but whether you can recover the ITC depends on timing.

Paying the liability:
- Go to the GST portal, Services > Ledgers > Electronic Cash Ledger, and use Form DRC-03 (voluntary payment) to pay the pending RCM tax for the missed period.
- Interest at 18% per annum applies from the original due date of that period to the actual date of payment.

Recovering the ITC: Section 16(4) sets a hard deadline. For RCM ITC to be claimable, you must avail it before the EARLIER of:
- 30 November following the financial year in which the invoice was received, OR
- Date of filing the annual return (GSTR-9) for that year

For FY 2024-25 RCM missed: if GSTR-9 for FY 2024-25 has already been filed, the ITC window is closed. You can still pay the tax (to stop penalty), but the ITC credit is permanently lost.

For FY 2025-26 RCM missed: GSTR-9 for FY 2025-26 is not yet due. Pay via DRC-03 now, claim the ITC in the next GSTR-3B under Table 4(A)(3), and close it before the GSTR-9 filing deadline.

This [GST DRC-03 voluntary payment guide](https://taxgarden.in/blog/gst-drc-03-voluntary-payment-guide-india-2026) covers the portal steps and how to calculate interest for past-due periods.