RCM missed, how to pay & claim now?

1. Determine the eligibility for RCM payment: According to the goods and services tax rules, RCM can be paid voluntarily even after the due date, but it is esential to ensure that the payment is made before filing the GST returns for the current quarter. 
2. Calculate the RCM amount: You need to calculate the RCM amount besed on the repair labour bill and material supplied by the URD supplier in August,2024.
3. Pay the RCM amount: The RCM amount can be paid through the GST portal using the "Payment of Tax" option under the "Services" tab. 
4. Claim the RCM amount in GST returns.: You can claim the RCM as input tax credit in the returns for the current quarter ending June,2025.

Thank you Mr. Rama Chari Rachakonda ji for your clear reply.

One thing more I would like to know, do we have to pay interest on RCM amount from Aug-24 to July-25, considering we will pay the amount today i.e. 3rd July 25.

please guide.

1. Understand GST Interest calculation rules: Interest is calculated on a daily basis. For delayed payment of tax , interest is charged @ 18% per annum.Interest is calculated from the due date of payment till the date of actual payment.
2. Determine the due date for RCM payment: The due date for RCM payment is typcally the 20th of the next month. However, since the exact due date is not provided in the question, let us assume it is the 20th of each month for simplicity. 
3. Calculate interest period:
4. Start date:August 24 and end date (payment date) : July 3, 2025. 
5. Based on the assumption that the due date for RCM payment is the 20th of the next month and considering the payment is made on July 3, 2025, no interest would be payable on the RCM amount from Augut 24 to July 25 as the payment is made before the due dae for July. 

RCM payments missed in an earlier period need to be handled in two parts: the tax payment and the ITC claim.

For the tax, you can pay now using Form GST DRC-03 (voluntary payment challan) under the head IGST/CGST/SGST as applicable, selecting "Others" as the reason. This closes the liability on the department's end without triggering a demand.

For ITC on that RCM, under Section 16(4), the ITC is claimable in the return for the period in which the tax was actually paid, not the original invoice period. So if you pay via DRC-03 in June 2026, you claim the credit in your June GSTR-3B.

Two things to confirm before proceeding:
- That the RCM supplier is unregistered (if registered, RCM liability depends on the specific service category)
- That the payment falls within the Section 16(4) time limit (annual return filing deadline for the relevant year)

This [RCM and GST on import of services guide](https://taxgarden.in/blog/gst-on-import-of-services-rcm-india-2026) covers the DRC-03 process and ITC timeline in detail.

Check first whether RCM applied at all. Very likely it didn't:

• RCM on purchases from unregistered suppliers (Sec 9(4)) applies since 1 February 2019 only to notified real-estate promoters (Notf 07/2019-CT(R)). Repair labour plus material from an unregistered (URD) supplier to an ordinary business is not covered, and repair services are not on the Sec 9(3) list (Notf 13/2017-CT(R)).

• So no RCM was payable in August 2024. Nothing to pay or claim.

• Only if it is a notified RCM service (GTA, legal, security by a non-body-corporate supplier, commercial rent from an unregistered landlord from 10 October 2024, sponsorship, director services, etc.) do you need to:

– pay through GSTR-3B Table 3.1(d) in the current period, with interest at 18% (Sec 50) from the original due date to payment (Rule 88B: on the cash portion)

– claim ITC in Table 4A(3) in the same return.

• ITC time limit: ITC on RCM is tied to the date of payment of RCM tax (Sec 16(4) read with Circular 211/5/2024). So late payment does not lose the ITC.