RCM ON INWARD SUPPLIES paid in March 25

My client purchased goods from unregistered  supplier and paid RCM on 1st March 25 now he is filing GSTR 3b for February 25. Shall he show purchases in March 25 and claim on RCM in March. But Cash ledger showing RCM balance  for March. My query is cam he file nil return GSTR 3b

Replies (2)
Quick Summary
If you paid Reverse Charge Mechanism (RCM) on 1st March 2025 for purchases from an unregistered supplier, you cannot claim this in your February 2025 GSTR 3B. However, you can file a nil return for February if there are no other transactions. The RCM paid in March should be claimed in the March GSTR 3B, and the purchases should also be reported in the March return. If you encountered an 'excess claim' error when reporting RCM in your February return, this can generally be ignored if the rest of your filing is accurate.

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

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
05 October 2026
Senior Accountant

Vision IT Peripherals Pvt Ltd

Mumbai

B.Com

View Details
Company
ARTICLESHIP 01 October 2026
Articled Assistant

KPSN & Associates LLP

Chennai

CA Inter

View Details
Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details
Company
30 September 2026
Senior Accounts Executive

Codeboard Technology

Chennai

MBA

View Details
Company
26 September 2026
Chartered Accountant

pushpganga ventures

Pune

CA

View Details
Company
16 October 2026
CA article trainee

Zerdi & Co. Chartered Accountants

Pune

CA Inter

View Details
Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details
Company
19 October 2026
Accountant

Jari Saree Center

New Delhi

Others

View Details