RCM Mechanism

Reverse Charge Calculator

Under the Reverse Charge Mechanism (RCM), the recipient of the goods/services is liable to pay the GST instead of the supplier. Use our tool to calculate your RCM liability instantly.

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Tax Computation

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Pre-Tax Amount

₹0.00

CGST (9%)

₹0.00

SGST (9%)

₹0.00

Total Payable

₹0.00

Rupees Only

Calculated as per Indian Numbering Standards. This is an informational tool only. Not a substitute for professional legal advice under the CGST Act, 2017. Cross-verify all results with an authorized Tax Consultant before financial filing.

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What is the Reverse Charge Mechanism (RCM)?

Normally, the supplier of goods or services pays the tax on supply. Under the Reverse Charge Mechanism, the liability to pay tax rests with the receiver of goods/services instead of the supplier.

When does RCM apply?

  • Purchases made from unregistered dealers by registered dealers.
  • Specific services like Goods Transport Agency (GTA), legal services by an advocate, or sponsorship services.
  • Import of services.

Use the calculator above by entering the base invoice value to see the exact SGST/CGST or IGST liability you must deposit directly to the government via cash ledger.

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