RCM Supply

This discussion clarifies how to report Reverse Charge Mechanism (RCM) supplies in GSTR 3B. For tax payable under RCM, it should be shown in Table 3.1(d). Input tax credit for RCM tax is reported in Table 4(A)(3). A self-invoice is required for RCM payments. While suppliers of services under RCM (like music composers) may not pay tax directly, it's important to understand how this affects GSTR-1 and GSTR 3B reporting to avoid turnover mismatches.