GST Compliance | Section 9(3) & 9(4)

GST Reverse Charge Applicability Checker

Determine whether an inward purchase falls under notified Reverse Charge Mechanism (RCM) categories requiring tax payment directly by the recipient.

Supply Parameters

Select details to check RCM liability

Registered Regular / SEZ unit.
Composition Section 10 taxpayer.
Unregistered No GSTIN active.
Normal Supplier Registered supplier charging normal GST (Forward charge).
Transporter (GTA) Goods transport agency (Freight) not paying tax under 12% forward charge.
Legal Advocate Advocates or senior lawyers providing legal services to business.
Company Director Director providing management/advisory services to their corporate body.
Unregistered Renting Unregistered landlord renting commercial property to registered business.
Import of Services Service supplier located outside India (e.g. cloud hosting, overseas consulting).
Security Services Security guards provided by non-corporate (proprietorship/partnership).
Sponsorship Sponsorship services provided to corporate body or partnership firm.

RCM Applicability Result

Evaluation of tax liability and GSTR-3B reporting steps

Enter Supply Details

Complete the selections on the left to verify reverse charge applicability.