Reverse charge (RCM) checker
Pick the closest category to your transaction, answer two questions about who is supplying and who is receiving, and find out if the GST liability shifts to you under reverse charge.
Every notified reverse-charge entry names which supplier types and which recipient types it applies to, and sometimes an exclusion (for example, a composition taxpayer renting commercial property is excluded even though a regular registered tenant is covered).
This tool checks your supplier and recipient answers against the entry you picked, for the transaction date you gave, since several entries only started applying from a specific notification date.
Frequently asked questions
What is reverse charge?
Normally the supplier charges and pays GST. Under reverse charge (Section 9(3)/9(4), CGST Act), the recipient pays it instead, directly to the Government, for specific notified goods and services.
What is a self-invoice, and when do I need one?
When the supplier is unregistered, there is no tax invoice from them to claim ITC against. The recipient raises a self-invoice instead, which is also what this tool flags when it applies.
Can I pay reverse charge GST using input tax credit?
No. Reverse charge liability must be paid in cash, through the electronic cash ledger. ITC on that payment can then generally be claimed, subject to the normal conditions.
My item is not on the list. What now?
Reverse charge applies only to a notified list of goods and services. If nothing here matches your transaction, the ordinary forward-charge rule applies: the supplier charges GST as usual.
This tool gives an estimate based on GST law as notified up to the “rules last verified” date shown. It is not legal or tax advice. Due dates and fees are sometimes extended or waived by notification. Confirm with your CA or the GST portal before acting.