RCM ON INWARD SUPPLIES paid in March 25

Your client paid Reverse Charge Mechanism (RCM) on 1st March 2025 for purchases made from an unregistered supplier. GSTR-3B Filing for February 2025:

 1. *Purchases and RCM*: Since the RCM payment was made in March 2025, it cannot be claimed in the February 2025 GSTR-3B return.

2. *Nil Return*: However, if there are no other transactions or liabilities for February 2025, your client can file a NIL return for GSTR-3B. Important Considerations:

 1. *Cash Ledger Balance*: The Cash Ledger will show the RCM balance for March 2025, which is correct.

2. *Claiming RCM in March*: Your client can claim the RCM paid in March 2025 in the GSTR-3B return for March 2025. 

3. *Purchases in March*: The purchases made from the unregistered supplier should be reported in the GSTR-3B return for March 2025.

 To summarize: - File a NIL return for GSTR-3B for February 2025, if there are no other transactions or liabilities. -

Claim the RCM paid in March 2025 in the GSTR-3B return for March 2025. - 

Report the purchases made from the unregistered supplier in the GSTR-3B return for March 2025. 

When we raised liability in 3B of Feb 25 in table 3.1 (d )  Inward supplies (liable to reverse charge) and climed RCM in table 4 (3) Inward supplies liable to reverse charge (other than 1 & 2 above), the table  4  beomes red  signifying excess claim . any remedy or can ignore it