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GST Reverse Charge Mechanism (RCM) Calculator
Calculate GST payable under Reverse Charge Mechanism for specified services
What is Reverse Charge Mechanism (RCM)?
Under RCM, the recipient of goods or services is liable to pay GST instead of the supplier. This applies to specific categories of supplies notified by the government.
Important: You must pay GST to the government even though the supplier doesn't charge it on the invoice.
Enter RCM Details
Services by advocate/senior advocate
Enter the base amount (excluding GST)
RCM Calculation
Enter RCM details to calculate GST liability
Common RCM Applicable Services
Legal Services (Advocate)
Services by advocate/senior advocate
GST: 18%
GTA Services (Unregistered)
Goods Transport Agency services
GST: 5%
Security Services
Services by way of supply of security personnel
GST: 18%
Sponsorship Services
Sponsorship services
GST: 18%
Import of Services
Import of services from outside India
GST: 18%
Director Services (Company)
Services by director to company
GST: 18%
Recovery Agent Services
Services of recovery agents
GST: 18%
Arbitral Tribunal Services
Services by arbitral tribunal
GST: 18%
Government Services
Supply of goods/services by govt
GST: 18%
Lottery/Betting/Gambling
Services related to lottery, betting, gambling
GST: 28%
Key Points About RCM
• Recipient pays GST, not the supplier
• Input Tax Credit (ITC) is available
• Must be reported in GSTR-3B
• Payment due by 20th of next month
• Applies even if supplier is unregistered
Disclaimer
This calculator provides approximate RCM calculations based on notified categories. RCM applicability may change based on notifications and specific conditions. Consult a CA for accurate compliance.