Reverse charge and imports, self-assessed
LekhaPro handles reverse-charge (RCM) and import purchases with self-assessment: it raises the liability in GSTR-3B 3.1(d) and the matching ITC in 4(A)(3) — intra/inter split, net ≈ zero — without touching your bill totals or payables.
RCM is where a lot of returns go wrong; here the liability and the offsetting credit are booked together, automatically.
Self-assessment done right
Liability in 3.1(d) and matching ITC in 4(A)(3), so the net effect is ≈ zero where eligible.
Intra/inter aware
The split is computed correctly for the supply, with rate enabled for self-assessment.
Books untouched
Bill totals and payables are unchanged — only the GST self-assessment is added.
What’s included
- RCM & import supply types
- Liability in 3.1(d)
- Matching ITC in 4(A)(3)
- Intra/inter split
- Net ≈ 0 where eligible
- Bill totals untouched
Frequently asked
Does RCM change what I pay the vendor?
No — the bill total and payable are unchanged; only the GST self-assessment (liability + matching ITC) is recorded.
Does it show in GSTR-3B?
Yes — reverse-charge/import liability lands in 3.1(d) with the matching ITC in 4(A)(3).