Explanation
Under CGST Act Section 9(3), certain categories attract RCM — e.g., goods transport agency (GTA) services at 5%, advocate fees, director services to a company, import of services from foreign suppliers, security services, sponsorship. The recipient must deposit the GST under RCM and can claim ITC on the same in the same return period (if used for business). Section 9(4) RCM (on purchases from unregistered vendors) is currently suspended for most taxpayers except specific notified categories. Report RCM liability in GSTR-3B Table 3.1(d). Verify on the GST portal before filing.