Reverse Charge (RCM) Checker

Check whether a supply attracts reverse charge — where the recipient, not the supplier, pays the GST — and compute it.

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Inputs

Nature of supply

Taxable value (₹)

GST rate %

Reverse charge

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Notes

Reference aid. RCM categories are notified under section 9(3)/9(4) of the CGST Act and IGST Act and change over time. Under RCM the recipient pays GST in cash and may claim ITC subject to eligibility. This list is illustrative — confirm against the current notifications for your supply.