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RCM Applicability Checker
Check configured s.9(3) service and recipient matches.
Applies to: FY 2025-26 (AY 2026-27) · Last reviewed: 2026-08-04 · dual-cited ITA 1961 + ITA 2025
Visible formula
IF service and recipient match a configured s.9(3) entry, THEN RCM applies; otherwise show the configured s.9(4) verification branch.
Printable IF / THEN decision path
- IF configured service and recipient match, THEN recipient pays RCM.
- IF supplier is unregistered, THEN CA-confirm the limited s.9(4) scope.
- IF RCM applies, THEN issue self-invoice under Rule 47 and pay before ITC.
FAQs
What is reverse charge?
1. See the configured Notification 13/2017-CT, Rule 47, and RCM notes rendered above.
Does GTA trigger RCM?
2. See the configured Notification 13/2017-CT, Rule 47, and RCM notes rendered above.
Do advocate services trigger RCM?
3. See the configured Notification 13/2017-CT, Rule 47, and RCM notes rendered above.
When is self-invoice required?
4. See the configured Notification 13/2017-CT, Rule 47, and RCM notes rendered above.
When can RCM ITC be claimed?
5. See the configured Notification 13/2017-CT, Rule 47, and RCM notes rendered above.
Is every unregistered purchase under RCM?
6. See the configured Notification 13/2017-CT, Rule 47, and RCM notes rendered above.