RCM ITC cliam FY 2022-2023

Respected Experts... Unregistered purchase RCM amount for FY 2022-2023 is not shown in GST 3B form.. Last year RCM amount in October-2023 Can we file form 3B after paying GST and claiming ITC in the same month. Kindly guide me if this is correct..
Replies (5)
Quick Summary
This discussion addresses the issue of unregistered purchase RCM amounts not appearing in the GST 3B for FY 2022-2023. Experts confirm that it is possible to file the 3B and claim Input Tax Credit (ITC) in the same month for such purchases, provided GST is paid. It's also noted that self-invoices are required for RCM on purchases from unregistered persons, and RCM applicability is specific to certain industries and goods like construction materials, not general agricultural products.

Yes, You can file and claim such ITC.

Pay interest as applicable.

If you have purchased from Unregistered  person , then you have to prepare Self Invoice as per section 31(3) (f) of the CGST Act in Case of RCM .

Item name please

M Sand and Blue metal stone

Rcm applicable only for construction industry.
goods like cashew, agriculture products etc only comes under RCM u/s 9(3).

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
19 August 2026
PAID ARTCILE ASSISTANT

My Legal Tax Consultants Pvt. Ltd.

Noida

CA Inter

View Details
Company
27 August 2026
ACCOUNTANT

CHARUPREETI & CO

Noida

Graduate (Any)

View Details
Company
25 August 2026
Senior Accountant

MG Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 16 September 2026
Article Assistant

MANUJ SHARMA AND COMPANY

Noida

CA Inter

View Details
Company
ARTICLESHIP 16 September 2026
CA Article Trainee

SR BAGAI & Co.

New Delhi

CA Inter

View Details
Company
29 August 2026
Chartered Accountant

Velionit Consulting PVT LTd

Mumbai

CA

View Details
Company
09 September 2026
Semi Qualified CA / CA Inter - 2 Groups Cleared

Getmyca Consultant Pvt Ltd

New Delhi

CA Inter

View Details
Company
Featured 11 September 2026
Audit Executive

RBSM Corporate Advisors Private Limited

Pune

CA

View Details