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GST Tool

GST Reverse Charge (RCM) Calculator

Check whether a supply falls under Reverse Charge Mechanism and instantly calculate the CGST, SGST or IGST payable by the recipient under Section 9(3) / 9(4).

Enter Transaction Details

Select the category of supply to check RCM applicability and tax

Rate is pre-filled based on the category, but can be adjusted below
Auto-filled for the selected category; edit if your rate differs

Transaction Value

₹

Input Tax Credit

RCM tax must always be paid in cash; ITC can only be claimed afterward if eligible

Your Reverse Charge Results

Fill in your details and click "Calculate RCM Tax" to see the tax payable here.

Category-Wise Rate Lookup CGST / SGST / IGST Split ITC Eligibility Guidance

Common RCM Categories & Rates

    Recipient is liable to pay tax directly to the government, not the supplier

    Key RCM Rules to Remember

    • Payment ModeCash Only
    • Self-InvoicingRequired
    • Time of SupplyEarliest of Events
    • ITC on RCM PaidAvailable if Eligible
    • Composition DealersAlso Liable

    RCM liability cannot be discharged using available Input Tax Credit