Template Overview
This is a free RCM bill format in Excel. The registered supplier issues it when GST is payable by the recipient under reverse charge. It is the document a Goods Transport Agency uses when it has not opted to charge GST itself. Rule 46 of the CGST Rules requires the bill to state whether tax is payable on reverse charge. On this sheet that flag is already Yes.
Do not use it as a self invoice. A self invoice is issued by the recipient, and only when the supplier is not registered (Section 31(3)(f)). If the supplier has a GSTIN and issues this bill, the recipient does not raise a second tax invoice for the same supply.
What you collect, and what you do not
The sample line is intra-state GTA freight, Mumbai to Pune, SAC 996511:
| | Amount | |---|---| | Taxable freight (paid to the GTA) | ₹18,500.00 | | CGST 2.5% | ₹462.50 | | SGST 2.5% | ₹462.50 | | GST the recipient pays the government | ₹925.00 |
The amount payable to the supplier is ₹18,500. The ₹925 is not added to the NEFT. The recipient pays that GST in cash from the electronic cash ledger and claims it as input tax credit in the same GSTR-3B, if the credit is not blocked.
Type a different GST % if the supply is not GTA freight at 5%. The CGST and SGST columns each take half the rate you enter. For an inter-state supply, do not split: put IGST at the full rate on the taxable value and leave CGST and SGST unused. For GTA services to a registered recipient, place of supply is the recipient's location (Section 12(8) of the IGST Act), not the city the truck left from.
Who should issue this bill
- A registered GTA that has not opted to pay GST on forward charge, billing a factory, a GST-registered business, a company, a partnership, a society, or a co-operative society.
- Any other registered supplier of a notified reverse-charge service who must mention "tax is payable on reverse charge" and must not collect the tax.
If the transporter has no GSTIN, this bill is the wrong file. The recipient issues the RCM invoice format / self invoice within 30 days of receipt (Rule 47A) and a payment voucher when they pay.
What each side reports
- Supplier: report the bill in GSTR-1 as a B2B invoice attracting reverse charge (Table 4B). Do not include this GST as tax you collected.
- Recipient: report the taxable value and tax in GSTR-3B Table 3.1(d). Pay it in cash. Claim eligible ITC in Table 4(A)(3). Section 31(3)(g) still requires a payment voucher when you pay the supplier — type their GSTIN on it.
If the GTA's bill already charges GST and says reverse charge is No, they have opted for forward charge for that year. Pay the GST on their invoice. Do not also pay 5% under reverse charge.
Guide: How to create an RCM bill format under GST in Excel.
Features
- Reverse Charge pre-set to Yes, as Rule 46 requires on the bill
- Amount payable to the supplier excludes GST
- CGST and SGST calculate from the rate you type
- Consignment note, vehicle number, origin, and destination
- Worked GTA line: ₹18,500 at 5% = ₹462.50 + ₹462.50
- Works in Excel, Google Sheets, and LibreOffice
Instructions
- Download the file and open it in Excel, Google Sheets, or LibreOffice.
- Fill in the supplier's legal name, address, GSTIN, and state. You are the issuer.
- Assign a bill number in its own series, and enter the date, LR or consignment number, and vehicle number.
- Fill in the recipient's GSTIN and state. Place of supply for GTA to a registered recipient is their state.
- Enter description, SAC, quantity, rate, and GST %. Taxable value, CGST, and SGST fill in.
- Collect only the 'Amount payable to supplier' total. Do not add the GST rows to the NEFT.
- Sign the bill. The recipient pays the GST to the government and keeps this bill for GSTR-3B.
FAQ
What is an RCM bill format under GST?
It is the bill a registered supplier issues when the recipient must pay the GST under reverse charge. The bill states that tax is payable on reverse charge (Rule 46). The supplier collects only the taxable value. The recipient pays CGST and SGST, or IGST, to the government.
Is an RCM bill the same as a self invoice?
No. The supplier issues the RCM bill when the supplier is registered. The recipient issues a self invoice under Section 31(3)(f) only when the supplier is not registered. Do not create both for the same supply. The self invoice is a separate download.
Should the GTA add 5% GST to the freight on this bill?
No. On a reverse-charge GTA bill the freight (for example ₹18,500) is what the transporter collects. CGST ₹462.50 and SGST ₹462.50 are the recipient's payment to the government, not part of the transporter's invoice total. Type a different rate in the GST % cell if your supply is not 5%.
Who reports this bill in GSTR-1?
The supplier reports it in GSTR-1 Table 4B (B2B invoices attracting reverse charge) and does not treat the GST as tax collected. The recipient reports it in GSTR-3B Table 3.1(d), pays the tax in cash, and claims eligible ITC in Table 4(A)(3).
What if the transporter is not registered?
Do not use this bill. The recipient issues a self invoice and, when paying, a payment voucher. Both of those files are in the GST templates category.