Reverse Charge GST Calculator Tool

GST RCM Calculator

Reverse Charge Mechanism (Recipient Liability)

Purchase Amount (₹)

GST Rate (%) 5% (Essentials/GTA) 12% (Older Rate) 18% (Standard Rate) 28% (Real Estate/Cement) 40% (Sin/Luxury Goods)

Transaction Type Intra-State (CGST+SGST) Inter-State (IGST)

Total RCM Liability: ₹0.00

CGST

₹0.00

SGST

₹0.00

Supplier Payable: ₹0.00

Total Outflow for Business: ₹0.00

RCM Rule: You must pay this tax in Cash (via Electronic Cash Ledger). You can claim this amount as Input Tax Credit (ITC) in the same month.

© 2026 GST Compliance Tool • Compliant with 56th Council Reforms

 

Strategic Features & Logic:

1. Recipient Liability focus: Unlike standard calculators, this explicitly separates the Supplier Payable (Base amount) from the Tax Payable (RCM). This helps a business realize that while they pay the supplier ₹10,000, they must also have ₹1,800 cash ready for the GST portal.

2. GST 2.0 Ready: Updated with the 2026 standard slabs including the 40% demerit rate for luxury/sin goods often subjected to RCM (like tobacco products).

3. Visual Distinction: Uses color-coded backgrounds (Indigo for liability, Amber for compliance notes) to guide the user through the RCM logic.

4. Compliance Reminder: Includes the crucial rule that RCM cannot be paid using existing ITC—it must be paid in cash first before it can be reclaimed as credit.