GST · EDUCATIONAL TOOL

GST RCM Applicability & Tax Calculator

Assess common notified reverse-charge situations, then calculate cash tax using the verified rate. ITC remains a separate eligibility decision.

Educational estimates; verify the applicable period, conditions and official sources. Server calculation: inputs are sent securely to this website for calculation. The GST module does not retain the entered tax values. Do not enter personal identifiers.

UNDERSTAND THE CALCULATION

How to use GST RCM Applicability & Tax Calculator

Check a supported reverse-charge category before calculating liability.

Inputs and definitions

Supported supply category, supplier and recipient facts, relevant date, value and applicable confirmations.

Method and formula

Determine supported reverse-charge applicability before calculating liability. The recipient’s potential ITC remains a separate eligibility question.

Illustrative example

At an illustrative confirmed 5% rate on ₹10,000, tax is ₹500. The arithmetic cannot establish that reverse charge applies to the transaction.

COMMON QUESTIONS

Before you use the result.

Does every purchase from an unregistered supplier attract reverse charge?

No. Reverse charge depends on the applicable notified category or specific statutory route and its conditions. Supplier registration status alone is not a universal trigger.

Who pays GST where reverse charge applies?

The recipient bears the supported reverse-charge liability. Confirm the supplier/recipient category, place of supply, relevant date and notification before using the numerical result.

Can reverse-charge tax later become input credit?

Potentially, if the recipient satisfies all ITC conditions and the credit is not blocked. Payment of reverse charge and eligibility to claim credit are separate steps.

Read these answers with the selected period, calculation scope and official sources below.

Scope and limitations

Review the relevant period, supplied facts, official sources and any conditions beside the result.

These examples explain the method. The interactive result depends on the selected facts and period, and is not a filing or an eligibility confirmation.

GST inputs are sent for calculation and are not saved as client records by the GST module. Privacy details

Sources

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