On notified supplies (e.g. certain services from unregistered persons, imports of services) as per law.

Where is RCM reported?

Typically in GSTR-3B and related tables; supplier may not charge GST on the invoice.

Letter R

Reverse Charge Mechanism (RCM)

GST paid by the recipient instead of the supplier.

Calculation / formula

Recipient calculates GST on the taxable value, pays liability, and may claim ITC if eligible under law.

When does RCM apply?: On notified supplies (e.g. certain services from unregistered persons, imports of services) as per law.
Where is RCM reported?: Typically in GSTR-3B and related tables; supplier may not charge GST on the invoice.