RCM Bill Format Under GST in Excel — When the Supplier Issues It

Search results for "rcm bill format" and "rcm invoice format" are not the same document. An RCM bill is issued by a registered supplier when the recipient has to pay the GST. A self invoice is issued by the recipient, and only when the supplier has no GSTIN. This guide is the first one: how to fill an RCM bill in Excel, with a GTA freight example you can check by hand. Download the RCM bill format and follow the cells.

When the supplier's bill is enough

Section 31(3)(f) of the CGST Act tells the recipient to issue an invoice only for a reverse-charge supply received from a supplier who is not registered. Circular No. 211/5/2024-GST says the same thing: unregistered supplier, recipient issues the invoice, recipient pays the tax in cash.

If the supplier is registered, they issue the tax invoice. Rule 46(p) says that invoice must state whether the tax is payable on reverse charge. For a pure reverse-charge supply they do not collect the tax. The recipient does not raise a second tax invoice on top.

The usual file this describes is a Goods Transport Agency bill:

• The GTA is registered.
• The GTA has not opted to pay GST itself (forward charge) for the year.
• The recipient is a notified person — a factory, a GST-registered business, a company, a partnership, a society, or a co-operative society.
• The GTA issues a consignment note. Road transport with no consignment note is not a GTA service.

If your transporter has no GSTIN, stop and use the self invoice format under GST instead. Rule 47A gives the recipient 30 days from receipt to issue that self invoice.

Worked example: Mumbai to Pune, ₹18,500

Both cities are in Maharashtra. The recipient's GSTIN is also Maharashtra, so the place of supply is Maharashtra (Section 12(8) of the IGST Act — location of the registered recipient) and the tax splits.

SAC on the line: 996511 (road transport of goods).

| Cell | Value | |---|---| | Quantity | 1 | | Rate | 18,500 | | Taxable value | 18,500 | | GST rate | 5% | | CGST 2.5% | 462.50 | | SGST 2.5% | 462.50 | | Paid to the GTA | 18,500 | | Paid to the government by the recipient | 925 |

Check the half-rate before you trust the sheet: 18,500 × 0.025 = 462.50, and 462.50 + 462.50 = 925. If a formula shows 925 in CGST alone, it used the full 5% instead of half.

The NEFT to the transporter is ₹18,500. The ₹925 is a separate cash-ledger payment. Adding 5% on top of the freight and paying ₹19,425 to the GTA is the mistake this layout is built to prevent. The total labelled "Amount payable to supplier" is a SUM of the taxable column only.

If the recipient's GSTIN were Gujarat, the same freight would be IGST at 5% (₹925), not a CGST/SGST split, even if the truck never left Maharashtra. Place of supply follows the recipient, not the highway.

What to type, in order

1. Supplier block. Legal name, address, GSTIN, and state of the GTA. The GTA signs this bill.
2. Bill number. Keep a series that is not your customer's sales INV- series and not their SI- self-invoice series. RCM-001 is fine.
3. LR / consignment note and vehicle number. A GTA bill without the consignment note is how the service gets argued out of GTA treatment.
4. Recipient GSTIN and place of supply. Copy the state from the GSTIN. Do not type the loading city here.
5. One line. Description, SAC 996511, quantity, rate, GST %. Leave spare rows empty — the SUM ignores them.
6. Declaration. "Tax is payable on reverse charge basis by the recipient." It is already on the sheet. Do not delete it to make the PDF shorter.
7. Amount in words for the supplier total (₹18,500), then sign.

What each side files

The GTA reports the bill in GSTR-1 Table 4B (B2B invoices attracting reverse charge). That GST is not output tax the GTA has collected, so it is not paid in the GTA's GSTR-3B as a forward-charge liability.

The recipient reports taxable value and tax in GSTR-3B Table 3.1(d), pays ₹925 in cash, and claims eligible ITC in Table 4(A)(3) of the same return. Input tax credit cannot be used to pay the reverse-charge liability itself.

Section 31(3)(g) still requires the recipient to issue a payment voucher at the time of payment. The RCM payment voucher was laid out for an unregistered payee, so type the GTA's GSTIN into that cell instead of leaving it blank.

When this bill is the wrong file

• The transporter is unregistered. Use the self invoice.
• The GTA has opted for forward charge and the bill already charges GST with reverse charge marked No. Pay that GST to the GTA. Do not also pay 5% under reverse charge.
• You are a registered seller making a normal taxable sale. Use the GST invoice template. CGST and SGST on that file are added to the total the buyer pays you.
• There is no consignment note. It is not a GTA service, and this bill's sample rate does not apply.

The 5% on the sample is the reverse-charge rate for this kind of GTA freight. The GST % cell is editable. If a notification for your supply says a different rate, type that rate. Do not hard-code 2.5% into the formula — half of whatever you type is what keeps a 12% or 18% line correct if you reuse the sheet for a different notified service.

FAQ

Can the recipient also issue a self invoice for this freight?

No. One tax document. The registered GTA's RCM bill is that document. A self invoice on top would double-count the supply in GSTR-3B.

Does the GTA need to be registered to issue this bill?

Yes. This format is the supplier's tax invoice, so the supplier has a GSTIN. An unregistered transporter does not issue a Rule 46 tax invoice. The recipient self-invoices.

Where does the ₹925 go?

To the government, from the recipient's electronic cash ledger. It does not go to the transporter, and it is not discharged by using old ITC.

Is the Excel bill valid?

Yes, if the Rule 46 particulars are on it, including whether tax is payable on reverse charge. GST law does not require a particular software. Save a PDF before you send it so the formulas cannot be edited in transit.