RCM CREDIT ENTRY IN 3B

This discussion clarifies how to correctly report RCM (Reverse Charge Mechanism) credit entries in your GSTR-3B return. You should enter inward supplies liable to reverse charge in Table 3.1 (D). The liability must be discharged via the electronic cash ledger. Crucially, any eligible ITC on RCM purchases can only be utilised in the subsequent tax period, specifically within Table 4, row 3.